Section 5(1) in The Assam Board of Revenue Regulation I, 1963
(1)All appeals and applications for revision reference or review made to the Board shall be presented in person by the appellant, or applicant, as the case may be, or his duly appointed agent or Advocate to the Secretary or sent to him by registered post acknowledgement due. Where an appeal or application is presented to the Secretary, an acknowledgement slip containing the name of the party presenting it and the cause and the date of presenting it shall be appended to the appeal or application. The Secretary on receiving the appeal or application, shall return the slip to the presentant after his signature and date, as evidence of filing.
