(1) The memorandum of appeal when presented to the Appellate Authority shall bear court fee stamp of the amount specified in rule 46 and shall be accompanied by certified copy of the order appealed against. It shall be endorsed by the appellant or by the person duly authorised, as follows:-

(a) that the amount of tax assessed or re-assessed and the penalty ,if any ,imposed or the tax or penalty admitted to, be due, has been paid and;

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

(2) The memorandum of appeal when presented to the Tribunal shall bear the Court fee stamps of the amount specified in rule 46 and shall be accompanied by a certified copy of the order appealed against and also by necessary documents in proof of payment of undisputed amount of tax, interest, penalty and fifty percent of the disputed amount that may be due as per appeal order passed by the Appellate Authority. It shall further be endorsed by the Appellant or person duly authorised that to the best of his knowledge and belief the facts set out in the memorandum are true.