Section 59(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)If the memorandum of appeal or application for revision does not comply with all or any of the requirements of Rule 57 or the appellant fails to pay in accordance with the provisions of sub-section (4) of Section 48 the tax and/or penalty in respect of which the appeal has been preferred, the appeal or application for revision may be summarily rejected :Provided that no appeal or application for revision shall be summarily rejected under this sub-rule unless the appellant or applicant is given such opportunity as the appellate or the Revisional Authority thinks fit, to amend such memorandum of appeal or application for revision so as to bring it into conformity with the requirements of Rule 57.
