(1)An appeal under section 70 or sub-sections (1) and (2) of section 74 shall be made in writing and shall be either presented in person or sent by registered post to the appellate authority.Explanation. - For the purposes of this rule and rule 55, appellate authority" means-(a)in respect of an appeal under section 70, the State Government;(b)in respect of an appeal under sub-sections (1) and (2) of section 74, the State Government or such officer or authority as may be empowered by a notification in the Official Gazette by the State Government in that behalf.
