Section 78(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)If the memorandum of appeal or application for revision does not comply with all or any of the requirements of Rule 76 or the [appellant] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the world 'applicant' (w.e.f. 9-2-99).] fails to pay in accordance with the provisions of sub-section (4) of Section 61 the tax and/or penalty in respect of which the appeal has been preferred, the appeal or application for revision may be summarily rejected :Provided that no appeal, or application for revision shall be summarily rejected under this sub-rule unless the appellant or applicant is given such opportunity as the appellate or the revisional authority thinks fit, to amend such memorandum of appeal or application for revision so as to bring it into conformity with the requirements of Rule 76.
