Memorandum of appeal and presentation thereof.

138. (1) Any dealer, casual dealer, or person (hereinafter referred to as the appellant) intending to prefer an appeal under sub-section (1) of section 84 against an order of assessment referred to in clause (a) or clause (b) of the explanation, as the case may be, to that section shall present a memorandum in Form No. 68 in duplicate to the appellate authority.

(2) The memorandum of appeal-

(a) shall contain the following particulars :

(i) the date of order appealed against;

(ii) the name and designation of the officer who passed the order;

(iii) the grounds of appeal briefly but clearly set out;

(iv) the date of receipt of notice of demand referred to in clause (c) of the Explanation to section 84 in respect of the order appealed against;

(v) the amount of net tax or any other tax, penalty and interest admitted to be due from the appellant;

(vi) prayer of the appellant for remedy of the grievance expressed in the grounds referred to in sub-clause (iii);

(b) shall be endorsed by the appellant or by an agent authorised in writing in this behalf by the appellant, as follows :-

(i) such amount of net tax, or any other tax, penalty and interest, as the appellant admits to be due from him has been paid; and

(ii) that to the best of his knowledge and belief the facts set out in the memorandum are true;

(c) shall be verified in the manner referred to in the memorandum of appeal and signed by the appellant or by agent duly authorised by him;

(d) shall be accompanied by-

(i) a copy of the order of assessment against which the appeal is preferred; and

(ii) court fee stamp for the amount of fee as prescribed under rule 207 for presenting an appeal.

(3) A memorandum of appeal may be presented to the appellate authority by the appellant or by an agent duly authorised by him or may be sent to the said authority by registered post.

(4) If a memorandum of appeal or a stay petition, if any, is sent by registered post, such memorandum or petition shall be deemed to have been presented on the day on which it is accepted and registered by a post office.

(5) A copy of the memorandum of appeal in Form No. 68, shall be sent by the dealer casual dealer or person to the appropriate assessing authority within seven days from the date of filing of such memorandum of appeal and stay petition, if any, before the appropriate appellate authority.