(1)If the memorandum of appeal does not comply with all or any of the requirements of Rule 58 or the appellant fails to pay in accordance with the provisions of sub-section (5) or sub section (6). as the case may be, of Section 46 the tax and/or penalty in respect of which the appeal has been preferred, the appeal may be summarily rejected :Provided that no appeal shall be summarily rejected under this sub-rule, unless the appellant is given an opportunity to amend such memorandum of appeal so as to bring it into conformity with the requirements of Rule 58.
