241. Entertainment of appeals for hearing
(1) Where it appears to the appellate authority that the appellant has- [a] not paid the amount of tax, penalty, or interest, as the case may be, that the appellant admits to be due from him, or
[aa] not paid an amount equal to twenty per centum of the amount of tax, penalty, or interest, as the case may be, in dispute, or
[b] not enclosed a copy of the assessment order or order of determination of interest, as the case may be, or
[c] not affixed the court fee stamp showing adequate payment of fee for presenting the appeal,
(2) If the appellant fails to show cause in terms of the provisions of sub-rule (1), by the date specified in the notice referred to in that sub-rule, the appellate authority shall, for reasons to be recorded, pass an order to the effect that such appeal cannot be entertained, and inform the appellant accordingly.
(3) Where the appellant makes-
(a) payment of the amount of tax, penalty, or interest, as the case may be, that he admits to be due from him as referred to in clause (a) sub-rule (1), or
(b) payment of an amount equal to twenty per centum of the tax, penalty, or interest, as the case may be, in dispute as referred to in clause (aa) of sub-rule (1), or
(c) payment of such smaller amount of the tax, penalty, or interest, as the case may be, in dispute as the appellate authority may direct,
(4) Where the appellant pays the fee or makes good the deficiencies of such fee by the date specified in the notice, or such other date as may be allowed by the appellate authority, by means of court fee stamp, or where he furnishes by the date specified in the notice, or such other date as may be allowed by the appellate authority, a copy of the order of assessment against which he has presented his appeal, such appellate authority shall, after allowing the appellant to amend the memorandum of appeal in this behalf, entertain the appeal for hearing on its merit.
(5) The date on which the appellant complies with the requirement referred to in clause (c) and clause (d) of sub-rule (2) of rule 240 shall, notwithstanding that he has presented the memorandum of appeal on any earlier date, be deemed to be date for presentation of his memorandum of appeal for counting the period of limitation.