(1) If the memorandum of appeal does not comply with all or any of the requirements of rule 57 or the appellant fails to pay in accordance with the provisions of sub-section (4) of Section 48 the tax and/or penalty in respect of which the appeal has been preferred, the appeal may be summarily rejected:

Provided that no appeal shall be summarily rejected under this sub-rule unless the appellant is given such opportunity, as the Appellate Authority thinks fit, to amend such memorandum of appeal so as to bring it into conformity with the requirements of rule 57.

(2) An appeal may also be summarily rejected on any other ground which should be reduced in writing by the Appellate Authority:

Provided that before an order summarily rejecting an appeal under this sub-rule is passed, the appellant shall be given a reasonable opportunity of being heard.

(3) Where an appeal is summarily rejected under sube-rule (1) on the ground that the appellant had failed to pay, in accordance with the provisions of sub-section (4) of section 48, the amount of tax and/or penalty in respect of which the appeal has been preferred, The Appellate Authority may, where, it is subsequently brought to its notice that the said amount was paid before filing of the memorandum of appeal but the proof of payment was not furnished therewith, readmit the appeal.