32. Second appeal under Sub-section (2) of Section 15.
(1)(a)A memorandum of appeal against an appellate order made under Sub-section (3) of Section 15 shall be preferred in Form XIII. It shall be verified in the manner specified therein.(b)A memorandum of appeal or a memorandum of cross-objection to be filed before the Tribunal for and on behalf of the State Government shall be signed and verified by the Commissioner or such other officer who may be authorised in this behalf by the Commissioner.(c)A separate form shall be used to prefer appeal against each order.(2)The memorandum of appeal shall be in duplicate accompanied by two copies, one of which shall be original or an authenticated copy, of the order appealed against and two copies of the order of the assessing authority.(3)When in any case the stockist or the State Government, as the case may be, fails to file a memorandum of cross-objection within the time provided for in clause (b) of Sub-section (3) of Section 15, the appeal shall be disposed of on its own merits by the Tribunal.
