Memorandum of Appeal.

61 (1) Every appeal shall be presented in the form of a memorandum, written on water mark or any other stout paper.

(2) The memorandum of appeal shall specify the name and complete address of the appellant shall set forth precisely and under distinct heads the grounds of objection and the relief prayed for and shall be signed by the appellant or his lawyer or his duly authorized agent and verified in the form given below:

(i) "I, ......, the appellant /on behalf of the appellant, do hereby declare that the contents of this memorandum are true to the best of my knowledge and belief.

(ii) I, ....., the appellant/on behalf of the appellant, do hereby declare that the appeal is being filed for the first time and it has not been filed before."

(3) The memorandum of appeal shall be accompanied with proof of payment of the fee payable under the Ordinance, and in the case of an appeal under section 55, also with a challan or a certificate of the concerned assessing authority showing deposit of the tax or fee in accordance with the first proviso to sub-section 10 of section 55.

(4) The memorandum of appeal under section 55 shall be accompanied by a certified copy of the order appealed against and two true copies each thereof. The original copy of memorandum and the certified copy of the order aforesaid shall be retained by the appellate authority, and one copy each thereof shall be served on the assessing authority concerned and the departmental representative by the said authority.

(5) The memorandum of appeal under section 57 shall be accompanied with a certified copy of the order appealed against and three true copies each thereof. The original copy of the memorandum and the certified copy of the order aforesaid shall be retained by the Tribunal and one copy each thereof shall be served on the assessing authority and the State Representative and in case of appeal filed by the Commissioner, copy shall be served on the opposite party.

(6) The memorandum of appeal under sections 55 and 57, shall be accompanied with three self addressed unstamped envelopes. Any change in the address mentioned in the memorandum of appeal or envelope, shall be communicated by the appellant to the appellate authority or the Tribunal, as the case may be, in the manner laid down for presentation of the memorandum of appeal.