(1)If the appellant or the respondent, as the case may be, proposes to refer to rely upon any document or statements or other papers on the file of or referred to in the assessment or appellate orders, he may submit a paper book in duplicate containing such papers duly indexed and paged at least a day before the date of hearing of the appeal along with proof of service of a copy of the same on the other side at least a week before :Provided that the Bench may in an appropriate case condone the delay and admit the paper book.
