Section 32 in The Punjab Forward Contracts Tax Rules, 1951
32.
(1)The memorandum of appeal shall be written on the standard water-marked judicial paper and it shall contain the following particulars:-(a)Date of the order appealed against:(b)Name and designation of the officer who passed the order;(c)Grounds of appeal briefly but clearly set out.(2)It shall be accompanied by a certified copy of the order appealed against.(3)It shall be endorsed by the appellant or his agent as follows:(a)that the amount of tax assessed and the penalty (if any) imposed has been paid; and(b)that, to the best of his knowledge and belief, the facts set out in the memorandum are true.(4)It shall be signed by the appellant or his agent and shall be accompanied by the fee prescribed in rule 39.
