Section 36 in The Bihar Entertainments Tax Rules, 1984
36. Contents of memorandum of appeal.
- A memorandum of appeal shall be in writing and specify the name and address of the appellant that the date of the order appealed against, name and designation of the officer who passed the order together with clear statement of the facts and nature of the relief prayed for and shall be verified and signed by the appellant or by his authorised agent, as the case may be. Every such memorandum of appeal shall be presented in duplicate and shall be accompanied by a certified copy of the order appealed against:Provided that no such memorandum of appeal shall be entertained by any authority unless it is satisfied that such amount of the tax as the appellant may admit to be due from him or twenty percentum of the tax assessed, whichever is greater, has been paid into the Government Treasury in the prescribed manner.
