Section 10(2) in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
(2)The memorandum of appeal shall be accompanied by the certified copy of the order appealed against, and in case of an appeal an order of assessment, also by a certificate front the Assessing Authority that the amount of tax assessed has been fully paid up, unless the omission, sion to produce such order or copy of certificate is explained at the time of presentation to the satisfaction of the Appellate Authority or the Appellate Tribunal, as the case may be.
