Section 35(2) in Uttarakhand Value Added Tax Rules, 2005
(2)The memorandum of appeal shall specify the name and complete address of the appellant, and shall set forth precisely and under distinct heads the grounds of objection and the relief prayed for and shall be signed by the appellant or his lawyer or his duly authorized agent and verified in the from given below: -(i)"I............the appellant / on behalf of the appellant, do hereby declare that the contents of this memorandum are true to the best of my knowledge and belief."(ii)"I............the appellant / on behalf of the appellant do hereby further declare that the appeal is being filed for the first time and it has not been filed before":Provided that in case of an Application by the Commissioner under Section 51 or an Appeal by Commissioner under Section 53, the memorandum of appeal shall be signed by the Commissioner or any other officer authorized by him for this purpose, and may be verified by the Departmental Representative or, as the case may be, by the State Representative.
