Section 17 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
17. Appeal and procedure for disposal of appeal.
(1)The appeal under section 10 of the Act:(i)shall contain the following particulars, namely: -(a)the date of order appealed against;(b)the name and designation of the officer who passed the order;(c)the grounds of appeal briefly but clearly set out;(d)the date of receipt of the notice of the demand arising out of assessment order.(e)the amount of tax and the amount of interest admitted to be due from the appellant.(ii)shall be accompanied by a copy of the order appealed against;(iii)shall be endorsed by the appellant or by an agent authorised, in writing, by the appellant as follows:(a)that the amount of tax or interest as the appellant admits to be due from him has been paid;(b)that to the best of his knowledge and belief, the particulars set out in the memorandum are correct.(iv)shall be signed by the appellant or by an agent authorised, in writing, by the appellant.(2)If the appellant fails to comply with the requirements either of clause (iii) or clause (iv) of sub-rule (1), the appeal shall be summarily rejected and if the appellant fails to comply with the requirements of clause (i) or clause (ii), the appeal may be rejected only when the appellant is given such opportunity, as the Government thinks fit to amend the appeal, so as to bring it in conformity with such requirements and when the appellant fails to make such amendment within the time allowed by the Government.(3)If the appeal is not rejected, then the Government shall pass order in writing, after hearing, the appellant and thereafter the Government shall send one copy of the said order to the appellant and another copy of it to the Director, against whose order appeal was preferred.
