Section 32(2) in The Goa Tax on Luxuries Rules, 1988
(2)The memorandum of appeal when presented to the Tribunal shall bear the court-fee stamps of the amount prescribed in rule 43 and shall be accompanied by a certified copy of the order appealed against and also by necessary document in proof of payment of tax or penalty or both that may be due as per appeal order passed by the Appellate Authority and it shall further be endorsed by the appellant or his agent duly authorised as follows:"that to the best of his knowledge and belief the facts set out in the memorandum are true."
