Section 197(2)(c) in West Bengal Co-operative Societies Rules, 2011
(c)every memorandum of appeal or application for review shall(i)be either typewritten or written in ink in legible handwriting;(ii)state the name and address of the applicant or applicant, as the case may be, and also those of respondents or the opposite parties, as the case may be;(iii)state the date of the order complained of and the authority by which the order was passed;(iv)state clearly the grounds on which the memorandum of appeal or the application for review is made;(v)state precisely the relief that the appellant or the applicant claims;(vi)bear a court fee stamp of rupees ten in case of memorandum of appeal and or rupees five in case of application for review.