Section 76(5) in The M.P. Vanijyik Kar Niyam, 1995
(5)The memorandum of appeal of application for revision shall be in duplicate and shall either be presented to the appellate or revisional authority or to such authority as the Commissioner may, by order, specify, by the appellant or the applicant or his agent or sent to such authority by registered post. When appeal or revision is presented by a person duly authorised by the appellant or the applicant as required by sub-section (1) of Section 31 it shall be accompanied by a duly stamped letter of authority appointing him as such.
