(1)A memorandum of appeal (in duplicate) may be presented to the Assistant Commissioner (or any other Officer specially empowered in this behalf by the State Government) or to the Tribunal by the appellant or by an agent duly authorised by him or may be sent to the said authority by post.The memorandum of appeal(i)shall contain the following particulars: -(a)the date of the order appealed against;(b)the name and designation of the officer who passed the order;(c)the ground of appeal briefly but clearly set out;(d)the amount of tax demanded to be due from the appellant;(e)the date of the service of the order appealed against;(ii)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;(iii)shall be endorsed by appellant or by an agent authorised in writing in this behalf by the appellant as follows :-(a)that the tax as assessed and / or penalty levied has been paid or such portion of the tax, assessed and / or penalty levied as may be required in exercise of his power under provision of sub-section (1) of Section 69 of the Act by the Appellate Authority will be paid before the appeal is entertained.(b)that to the best of his knowledge and belief the facts set out in the memorandum are true.(iv)shall be signed, verified and endorsed by the appellant or by an agent authorised in writing in this behalf by the appellant and shall be accompanied by the fee prescribed in rule 59,(v)shall be in Form -XVI.(2)If the appellant fails to comply with the requirements either of clauses (iii) or (iv) of sub-rule (1), the appeal shall be summarily rejected and it may be so rejected if he fails to comply with the requirements of clauses (i), (ii) or (v) of that sub-rule after giving the appellant such opportunity as the appellate authority thinks fit to amend the memorandum of appeal so as to bring it into conformity with such requirements.(3)If the appellate authority does not reject the appeal summarily, he shall fix the date of hearing for the appellant or his agent.
