Section 17(2) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(2)If the appellant fails to comply with the requirements either of clause (iii) or clause (iv) of sub-rule (1), the appeal shall be summarily rejected and if the appellant fails to comply with the requirements of clause (i) or clause (ii), the appeal may be rejected only when the appellant is given such opportunity, as the Government thinks fit to amend the appeal, so as to bring it in conformity with such requirements and when the appellant fails to make such amendment within the time allowed by the Government.
