Section 6 in Andhra Pradesh Value Added Tax Appellate Tribunal Regulations, 2005
6. Presentation of appeals.
(1)An appeal shall be presented to the Secretary concerned either by the party in person or by sending it through registered post.(2)When an appeal is presented by a pleader or an authorized agent, it shall be accompanied by a letter of authority appointing him as such.(3)Every such appeal shall be made in accordance with the provisions of the Act, the rules and these regulations and shall be accompanied by a Government Treasury challan in support of the payment of the fee prescribed by Sub-rule (1) (c) of Rule 44.(4)An appeal preferred by any dealer shall specify the State of Andhra Pradesh as the respondent; it shall also furnish the name and the address of the party to whom notice may be sent.
