(1)An appeal under section 70 or sub-sections (1) and (2) of section 74 shall be made in writing and shall be either presented in person or sent by registered post to the appellate authority.Explanation. - For the purposes of this rule and rule 55, appellate authority" means-(a)in respect of an appeal under section 70, the State Government;(b)in respect of an appeal under sub-sections (1) and (2) of section 74, the State Government or such officer or authority as may be empowered by a notification in the Official Gazette by the State Government in that behalf.(2)The appeal shall be in the form of a memorandum accompanied by fees prescribed in Appendix I.(3)Every appeal shall-(a)specify the names and addresses of the appellant as well as the respondent;(b)by whom the order appealed against was made;(c)set forth concisely and under distinct heads the grounds of objections to the order appealed against with a memorandum of evidence;(d)state precisely the relief which the appellant claims;(e)give the date of the order appealed against.
