(4)The memorandum of first appeal shall be in duplicate and shall either be presented to the Appellate Authority or to such authority as the Commissioner may, by order, specify, by the appellant or his agent or sent to such authority by registered post. When appeal is presented by a person duly authorized by the appellant as required by sub-section (1) of Section 23 it shall be accompanied by a duly stamped letter of authority appointing him as such.
