Rule 9. (1) (i) Every appeal preferred under Section 15 to the Appellate Tribunal shall be in Form II and shall be verified in the manner specified therein.
(2) (i) Every such appeal shall clearly set forth the grounds of appeal and the relief prayed for ; and shall be accompanied by the following ; namely --
(a) four spare copies thereof ;
(b) five copies of the order appealed against (one of which shall be the original or the authenticated copy) ; and
(c) four copies of the order of the assessing authority,
(ii) it shall be accompanied by a Treasury receipt in support of having paid :
(a) in cases where the levy of tax or penalty is disputed ; a fee calculated at the rate of two percent of the disputed tax subject to a minimum of rupees one hundred and a maximum of rupees two thousand ; and
(b) a fee of rupees one hundred in all other cases.
(3) If the Appellate Tribunal allows any appeal preferred by an assessee under Section 15, it may in its discretion, by order refund either wholly or partly the fees paid by the assessee under sub-section (3) of Section 15.
(4) Every order passed by the Appellate Tribunal under Section 15 shall be communicated to the Appellate Deputy Commissioner and to the State Representative before the Appellate Tribunal, in addition to those specified in the sub-section (8) of Section 15. |