(1) Where it appears to the appellate authority that the appellant has-

[a] not paid the amount of tax, penalty, or interest, as the case may be, that the appellant admits to be due from him, or

[aa] omitted

[b] not enclosed a copy of the assessment order or order of determination of interest, as the case may be, or

[c] not affixed the court fee stamp showing adequate payment of fee for presenting the appeal, such appellate authority shall serve a notice upon the appellant directing him to show cause on the date and time specified in such notice as to why the appeal presented by him shall not be rejected.

(2) If the appellant fails to show cause in terms of the provisions of sub-rule (1), by the date specified in the notice referred to in that sub-rule, the appellate authority shall, for reasons to be recorded, pass an order to the effect that such appeal cannot be entertained, and inform the appellant accordingly.

(3) Where the appellant pays the amount of tax, penalty or interest, as the case may be, that he admits to be due from him, and produces before the appellate authority on the date specified in the notice or such other date as may be allowed by appellate authority, the receipted copy of challan showing payment of such amount of tax, penalty or interest, such appellate authority shall, after allowing the appellant to amend the memorandum of appeal in this behalf, entertain the appeal for hearing on its merits.

(4) Where the appellant pays the fee or makes good the deficiencies of such fee by the date specified in the notice, or such other date as may be allowed by the appellate authority, by means of court fee stamp, or where he furnishes by the date specified in the notice, or such other date as may be allowed by the appellate authority, a copy of the order of assessment against which he has presented his appeal, such appellate authority shall, after allowing the appellant to amend the memorandum of appeal in this behalf, entertain the appeal for hearing on its merit.

(5) The date on which the appellant complies with the requirement referred to in clause (c) and clause (d) of sub-rule (2) of rule 240 shall, notwithstanding that he has presented the memorandum of appeal on any earlier date, be deemed to be date for presentation of his memorandum of appeal for counting the period of limitation.