(1)A petition for revision under section 70(2) of the Act shall contain the following particulars :-(a)a statement of the facts of the case;(b)a reference to the particular order in respect of which the revision is applied for;(c)the grounds on which the petition is filed;(d)the date of the service of the order objected to;(e)that the tax assessed and / or penalty levied has been paid or such portion of the tax assessed and / or penalty levied as the case may be required in exercise of his power under provision of sub-section (2) of Section 70 of the Act by the Revisional Authority will be paid before the appeal is entertained.(2)A petition for revision shall be presented, signed, verified and endorsed as in the case of an appeal and it shall be accompanied by a copy attested to be a true copy by a Gazetted Officer or a certified copy or a photo copy of the order appealed against and the fee prescribed in Rule 59.
