Section 5 in The Assam Board of Revenue Regulation I, 1963
5. Presentation of appeals and applications.
(1)All appeals and applications for revision reference or review made to the Board shall be presented in person by the appellant, or applicant, as the case may be, or his duly appointed agent or Advocate to the Secretary or sent to him by registered post acknowledgement due. Where an appeal or application is presented to the Secretary, an acknowledgement slip containing the name of the party presenting it and the cause and the date of presenting it shall be appended to the appeal or application. The Secretary on receiving the appeal or application, shall return the slip to the presentant after his signature and date, as evidence of filing.(2)Every such appeal or application shall-(a)be in English and shall either be type-written or written in ink in a legible hand;(b)be adequately stamped;(c)specify the name and full address including postal address of the appellant or applicant and of the respondent or opponent, as the case may be;(d)specify the provisions of the law under which it is filed;(e)clearly state the grounds on which the appeal or application is based;(f)state the relief, which the appellant or applicant claims;(g)if filed after the expiry of the period of limitation, state how the appeal or application filed is in time;(h)contain a statement that no appeal or revision application in respect of the same matter has previously been filed; and(i)contain a certificate in the following form :"I certify that in may judgement the grounds stated in this case are good grounds of appeal/revision/reference/review."(3)No appeal or application shall be accepted by the Secretary unless it complies with the requirements laid down in Clauses (a) to (i) of sub-regulation (2):Provided that an appeal or application may, with the permission of the Chairman be accepted if the Chairman is of opinion that compliance with any one or more of the above requirements may be waived on the circumstances of the case.(4)Every appeal or application presented under sub-regulation (1) shall be accompanied by-(a)the decision or order (either in original or a certified copy thereof) in respect of which such appeal or application is made;(b)if the decision or order referred to in Clause (a) is itself made in appeal against any decision or order, such former decision or order, either in original or a certified copy thereof; and(c)as many copies of the memorandum of appeal or application as there are respondents or opposite parties.
