(1) Every memorandum of appeal shall be in duplicate and shall be accompanied by two authenticated copies of the order appealed against and a copy of the Challan in Form 26 or e-Receipt in Form 26-A in proof of payment of the amount required to be paid, in accordance with the provisions of sub-section(6) of section 46 .

(2) In the case of appeal against the order of penalty, the memorandum of appeal shall also be accompanied by two copies of the assessment order, if any.

(3) The Appellate Board may in its discretion accept a memorandum of appeal which is not accompanied by all or any of the documents referred to in sub-rule (1).