(1) Any dealer, casual dealer, or person (hereinafter referred to as the appellant) intending to prefer an appeal under sub-section (1) of section 84 against an order of assessment referred to in clause (a) or clause (b) of the explanation, as the case may be, to that section shall present a memorandum in Form No. 68to the appellate authority in the manner as specified in sub-rule (3).

(2) The memorandum of appeal-

(a) shall contain the following particulars :

(i) the date of order appealed against;

(ii) the name and designation of the officer who passed the order;

(iii) the grounds of appeal briefly but clearly set out;

(iv) the date of receipt of notice of demand referred to in clause (c) of the Explanation to section 84 in respect of the order appealed against

(v) the amount of net tax or any other tax, penalty, late fee and interest admitted to be payable by or due from the appellant;

(vi) prayer of the appellant for remedy of the grievance expressed in the grounds referred to in sub-clause (iii);

(b) shall be endorsed by the appellant or by an agent authorised in writing in this behalf by the appellant, as follows :-

(i) such amount of net tax, or any other tax, penalty, late fee and interest, as the appellant admits to be due from him has been paid; and

(ia) where such an appeal is filed on or after the 1st day of April, 2015, in respect of an order of assessement, other than a provisional assessment under section 45, made on or after the 1st day of April, 2015. and where-

(A) such order has been passed upon communication of adverse findings in accordance with the proviso to sub-rule (7) of rule 54, or to sub-rule (3) of rule 57, as the case may be, or

(B) the total amount of demand of tax in such assessment does not exceed rupees twenty thousand,

an amount of fifteen per centum of the amount of tax in dispute in such appeal has been paid: and

(ii) that to the best of his knowledge and belief the facts set out in the memorandum are true;

(c) shall be verified in the manner referred to in the memorandum of appeal and signed by the appellant or by agent duly authorised by him;

(d) shall be accompanied by-

(i) a copy of the order of assessment against which the appeal is preferred, and

(ia) document in support of payment of the amount as referred to in sub-clause (ia) of clause (b); and

(ii) court fee stamp for the amount of fee as prescribed under rule 207 for presenting an appeal.

(3) A memorandum of appeal shall be presented to the appropriate appellate authority-

(a) if the appellant is a registered dealer-

(i) firstly, upon transmission by him to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, following the electronic process incorporated therein, the particulars and information in respect of the memorandum of appeal in Form 68 as available in that website, along with attachments as may be applicable and

(ii) secondly, upon presenting before such authority by such appellant or by an agent duly authorised by him, within seven days of transmission of the particulars and information as in (a) above, a printout, of the Form 68 obtained from the said website , duly signed, along with all attachments and accompanying documents, duly signed or self-attested , by such appellant or by an agent duly authorised by him, and only upon such transmission followed by such presentation of the printout of Form 68 along with all attachments and accompanying documents, it shall be treated as a valid presentation of the memorandum of appeal by the appellant registered dealer under this rule

(b) if the appellant is not a registered dealer, then by presentation before such authority by such appellant or by an agent duly authorised by him of Form 68 manually in duplicate, duly filled in, signed and verified, along with all attachments and accompanying document, duly signed and verified, by such appellant or by an agent duly authorised by him.

(4) Where, in respect of an appellant who is a registered dealer, the printout of the Form 68 is presented before the appropriate appellate authority-

(a) within seven days from the date of transmission of the particulars and information in respect of the memorandum of appeal in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub-rule (3), the date of such transmission shall be deemed as the date of presentation of the memorandum of appeal in Form 68 before the appropriate appellate authority.

(b) after seven days from the date of transmission of the particulars and information in respect of the memorandum of appeal in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub-rule (3), the date of such presentation of the printout of Form 68 before the appropriate appellate authority shall be deemed as the date of presentation of the memorandum of appeal in Form 68.

(5) A copy or a printout, as the case may be, of the memorandum of appeal in Form 68, and a copy or a printout of the stay petition, if any, shall be sent by the dealer, casual dealer or person to the appropriate assessing authority within ten days from the date of presentation of such memorandum of appeal and stay petition, if any, before the appropriate appellate authority.