(1) If the memorandum of appeal or application for revision does not comply with all or any of the requirements of rule 57 or the appellant/applicant fails to pay in accordance with the provisions of subsection (4) of section 48 / clause (d) of sub-section (4) of section 49 the tax and/or penalty or interest in respect of which the appeal /revision has been preferred, the appeal or application for revision may be summarily rejected :

Provided that no appeal or application for revision shall be summarily rejected under this sub-rule unless the appellant or applicant is given such opportunity as the appellate or the revisional authority thinks fit, to amend such memorandum of appeal or application for revision so as to bring it into conformity with the requirements of rule 57.

(2) An appeal or application for revision may also be summarily rejected on any other ground which should be reduced in writing by the appellate or revisional authority .

Provided that before an order summarily rejecting an appeal or application for revision under this sub-rule is passed, the appellant or applicant shall be given a reasonable opportunity of being heard.

(3) Where an appeal/revision is summarily rejected under sub-rule (1) on the ground that the appellant/applicant has failed to pay in accordance with the provisions of sub-section (4) of section 48 / clause (d) of sub-section (4) of section 49 the amount of tax and/or penalty or interest in respect of which the appeal/revision has been preferred, the appellate/revisional authority may, where, it is subsequently brought to its notice that the said amount was paid before filing the memorandum of appeal/application for revision but the proof of payment was not furnished therewith, re-admit the appeal/revision.