(1)(a)Every application for stay of recovery of demand of tax, interest, penalty or any other sum shall be presented in duplicate by the appellant in person or by his duly authorised agent or sent by registered post to the Registrar at the headquarters of the Appellate Board at Bhopal or to an officer authorised in this behalf by the Registrar.(b)Separate applications shall be filed for stay of recovery of demands under different enactments.
