- [(1) The memorandum of appeal under Section 84 shall be submitted in Form ST 8 in duplicate, and shall be accompanied by the proof of payment of tax or other sum payable in accordance with sub-Section (3) of the said section, in the form of treasury receipt/bank challan in Form ST 10 or an attested copy thereof.] [Substituted by No. 10(14) FD/Tax-DIV/97-42, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-110, w.e.f. 9-7-1998](2)The memorandum of appeal.-(a)shall specify all the particulars given in the prescribed form;(b)shall be signed by the appellant or by his authorised representative;(c)shall be verified in the manner given in the prescribed form; and(d)shall be accompanied by a certified copy of the order appealed against.(3)The memorandum of appeal shall be presented by the appellant or his authorised representative to the appellate authority or such member of his staff as the appellate authority may appoint in this behalf, or may be sent by registered post addressed to the appellate authority.(4)The appellate authority shall, after registering the appeal in accordance with the provisions of sub-section (3) of section 84, send a copy of the memorandum of appeal to the assessing authority or the officer concerned, asking him to send the record of the order appealed against, together with his comments, i any(5)The appellate authority shall give notice of the date fixed for hearing to the appellant and to the assessing authority or the officer concerned, and such notice may be delivered personally or may be sent by registered post.(6)A copy of the order passed by the appellate authority shall be sent to the appellant and to the authorities mentioned in sub- section (8) of section 84.(7)Where the appellate authority remands a case to an assessing authority or an officer, shall specify a date in the order of remand for the appearance of the appellant before such authority or officer.
