Section 18 in The Assam Agricultural Income-Tax Rules, 1939
18.
(1)A petition under Section 27 of the Act shall be in duplicate and shall be accompanied by a certified copy of the order of which revision is applied for and by the fee prescribed in Rule 19 and shall contain the following particulars :(i)a statement of the facts of the case;(ii)a reference to the particular order in respect of which the revision is applied for;(iii)the grounds on which the petition is filed; and(iv)the date of service of the order objected to.(2)A person for revision shall be signed, verified and presented as if it were an appeal under Section 24 of the Act.(3)A petition of revision may be summarily rejected where the requirement of sub-rules (1) and (2) are not complied with in presentation of the petition. It may also be summarily rejected if it is barred by limitation unless it is accompanied by a separate petition for condonation of delay stating the grounds for such condonation.(4)Where a petition for revision is not disposed of under sub- rule (3), it shall be disposed of as required by sub-section (2) of Section 27.
