Section 76(2)(a) in The M.P. Vanijyik Kar Niyam, 1995
(a)The memorandum of appeal shall be accompanied by :(i)an authenticated copy of the impugned order; and(ii)a copy of the challan in proof of the payment of the amount of tax and/or penalty, in accordance with the provisions of sub-section (4) of Section 61;