(1) Every appeal shall be in writing and shall specify,-

(a) the name and address of the appellant,

(b) the date of order against which it is made,

(c) the date on which order was communicated to the appellant, (d) clear statement of facts, without any argument or narration, the grounds and number it consecutively on which appeal is preferred,

(f) precisely the relief prayed for, and

(g) be signed and verified by the appellant or an agent duly authorized by him in writing in this behalf in the following form, namely,-

I ............................................. the appellant named in the above memorandum of appeal do, hereby, declare that what is stated therein are true to the best of my knowledge and belief.

The memorandum of appeal shall be accompanied by,-

(i) an authenticated copy of the impugned order, and

(ii) a copy of the challan in proof of payment of the amount of tax and/or penalty, in accordance with the provisions of sub-section (4) of Section 48.

(3) An appeal against an order of assessment or against an order imposing penalty shall, far as possible, be in form 53.

(4) The memorandum of appeal shall be in duplicate and shall either be presented to the Appellate Authority or to such authority as the Commissioner may, by order, specify, by the appellant or his agent or sent to such authority by registered post.

(5) When an appeal is presented by a person duly authorised by the appellant as required by sub-section (1) of Section 24, it shall be accompanied by a duly stamped letter of authority appointing him as such.

(6) The memorandum of appeal or an application for reference under Section 55 shall be presented by the appellant or the applicant or by his agent to the Registrar or Clerk of Court of the Tribunal during office hours at the Tribunal's headquarters or sent to it by registered post.

(7) An Appellate Authority shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/or the record relating to such order.