60 : Summary rejection
(1) If the memorandum of appeal does not comply with all or any of the requirements of rule 58 or the appellant fails to pay in accordance with the provisions of sub-section (5) or sub-section (6), as the case may be, of section 46 the tax and/or penalty in respect of which the appeal has been preferred, the appeal may be summarily rejected :
Provided that no appeal shall be summarily rejected under this sub-rule unless the appellant is given such opportunity as the appellate authority thinks fit, to amend such memorandum of appeal so as to bring it into conformity with the requirements of rule 58.
(2) An appeal may also be summarily rejected on any other ground which should be reduced in writing by the appellate authority :
Provided that before an order summarily rejecting an appeal under this sub-rule is passed, the appellant shall be given a reasonable opportunity of being heard.
(3) Where an appeal is summarily rejected under sub-rule (1) on the ground that the appellant had failed to pay in accordance with the provisions of sub-section (5) or sub-section (6), as the case may be, of section 46 or sub-section (5) of section 53 the amount of tax and/or penalty in respect of which the appeal has been preferred, the appellate authority may, where, it is subsequently brought to its notice that the said amount was paid before filing the memorandum of appeal but the proof of payment was not furnished therewith, readmit the appeal subject to the provisions of sub-section(8) of section 46.