(1) Every memorandum of appeal under section 45 shall 

(a) (i) be in writing; and

(ii) be in Form VAT-XXXVI when appeal is filed under section 45(1) (a) or (b), and in Form VAT-XXXVII when appeal is filed under section 45(1)(c);

(b) specify all the particulars given in Form VAT-XXXVI or in Form VAT-XXXVII as the case may be;

(c) contain a clear statement of facts and grounds of appeal briefly but clearly set out;

(d) state precisely the relief prayed for;

(e) be accompanied by -

(i) the original order against which appeal is made or certified copy thereof unless the omission to do so or to produce such order or copy is explained at the time of presentation of a memorandum of appeal to the satisfaction of the appellate authority; and

(ii) proof of payment of tax (including interest, payable) or of penalty, or of both unless the inability to make payment of these amounts is proved and unless a written prayer to that effect has been submitted alongwith the memorandum of appeal;

(f) be signed and verified by the appellant or by an agent duly authorised by him in that behalf in the manner provided in Form VAT-XXXVI or in Form VAT-XXXVII, as the case may be.

(2) Every application for revision under sub-section (3) of section 46 shall be in Form VAT-XXXVIII.

(3) The provisions of sub-rule (1) except the provisions of sub-clause (ii) of clause (f), shall also apply mutatis mutandis in relation to the submission of application for revision.

(4) The memorandum of appeal under sub-rule (1) or application for revision under sub-rule (2) shall either be presented by the appellant or applicant or his agent, as the case may be to the appellate or revisional authority or be sent to the said authority by registered post.

(5) The memorandum of appeal or application for revision shall be accompanied by the order in original against which it is made or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal or application for revision to the satisfaction of the appellate or revising authority.