Section 36(3) in The Punjab Entertainments Duty Rules, 1956
(3)The memorandum of appeal shall be written on the standard water-marked paper stamped with a court fee of the value of [rupees four] [Substituted by P.G.G. LSP III 23.7.1987.] and it shall contain the following particulars:(a)the date of the order appeal against;(b)the name and designation of the officer who passed the order; and(c)the grounds of appeal briefly but clearly set out.
