72. Filing of appeal to the Deputy Commissioner (Appeals).
(1)Every appeal under section 55 shall be in Form No. 29 and shall be verified in the manner specified therein.(2)It shall be in duplicate and shall be accompanied by the original or a certified copy of the order appealed against and the original of the demand notice.(3)The appeal may be sent to the Appellate Authority by post or may be presented to that authority by the appellant or his authorized agent or a legal practitioner.
