(3)The memorandum of first and second appeal shall be accompanied by :-(i)an authenticated copy of the impugned order; and(ii)a copy of the Challan in Form 26 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.] in Form 26-A in proof of payment of the amount required to be paid, in accordance with the provisions of sub-section (5) of Section 46 in case of first appeal and sub-section (6) of Section 46 in case of second appeal.
