Section 35(3) in Uttarakhand Value Added Tax Rules, 2005
(3)The memorandum of appeal under Section 51 shall be accompanied by a certified copy of the order appealed against and two true copies each thereof. The original copy of the memorandum and the certified copy of the order as aforesaid shall be retained by the Appellate Authority, and one copy each thereof shall be served on the Assessing Authority concerned and the Departmental Representative by the said authority.
