58 : Filing of memorandum of appeal
(1) Every first appeal shall be filed in form 42 and every second appeal shall be filed in form 43.
(2) Memorandum of first appeal and second appeal shall be signed and verified by the appellant or an agent duly authorized by him in writing in this behalf in the following form, namely :-
I..............the appellant named in the above memorandum of appeal do hereby declare that what is stated therein is true to the best of my knowledge and belief.
(3) The memorandum of first and second appeal shall be accompanied by :
(i) an authenticated copy of the impugned order ; and
(ii) a copy of the challan in proof of payment of the amount require to be paid, in accordance with the provisions of sub-section (5) of section 46 in case of first appeal and in accordance with the provisions of sub section(6) of section 46 in case of second appeal;
(4) The memorandum of first appeal shall be in duplicate and shall either be presented to the appellate or to such authority as the Commissioner may, by order, specify, by the appellant or his agent or sent to such authority by registered post. When appeal is presented by a person duly authorized by the appellant as required by sub-section (1) of section 23 it shall be accompanied by a duly stamped letter of authority appointing him as such.
(5)The memorandum of second appeal and appeal to high court shall be in duplicate and shall be presented by the appellant or by his agent to the Registrar or Clerk of Court of the Appellate Board or the Registrar of the High Court during office hours at the Appellate Board's or the High Court’s headquarters or sent to it by registered post.
(6) An appellate authority shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/or the record relating to such order.