Section 10 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
10. Memorandum of appeal.
(1)Every appeal shall -(i)be in writing;(ii)Specify the name and address of the appellant;(iii)Specify the date of the order appealed against and the designation of the Authority by whom it has been passed;(iv)Contains a clear statement of facts;(v)State precisely the relief prayed for; and(vi)Be signed and verified by the appellant or an agent authorized in writing, in this behalf, by the appellant.(2)The memorandum of appeal shall be accompanied by the certified copy of the order appealed against, and in case of an appeal an order of assessment, also by a certificate front the Assessing Authority that the amount of tax assessed has been fully paid up, unless the omission, sion to produce such order or copy of certificate is explained at the time of presentation to the satisfaction of the Appellate Authority or the Appellate Tribunal, as the case may be.(3)The memorandum of appeal shall either be presented to the Appellate Authority or the Appellate Tribunal, as the case may be, by the appellant or his agent or sent to it by the registered post.
