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State of Haryana - Section

Section 64 in Haryana Value Added Tax Rules, 2003

64. Summary rejection. [section 33].

- The appeal may be summarily rejected if the appellant fails to comply with any requirements of rule 63 or any other ground which the appellate authority may consider sufficient and which shall be reduced into writing by the appellate authority.Provided that no appeal shall be summarily rejected under this rule unless the appellant or his authorised agent has been given reasonable opportunity of amending the memorandum of appeal or of being heard.