(3)Where an appeal is summarily rejected under sub rule (1) on the ground that the appellant had failed to pay in accordance with the provisions of sub-section (5) or sub-section (6). as the case may be, of Section 46 or sub-section (5) of Section 5.3 the amount of tax and/or penally in respect of which the appeal has been preferred, the Appellate Authority, the AppellateBoard or the High Court may, where, it is subsequently brought to its notice that the said amount was paid before filing the memorandum of appeal but the proof of payment was not furnished therewith, readmit the appeal subject to the provisions of sub-section (8) of Section 46.
