(1) The dealer or person aggrieved by an order passed under the provisions of the Act and intending to prefer appeal under section 16 of the Act shall present a memorandum of appeal against such order in Form E 33 and it shall be signed by the dealer or person or, as the case may be, their agent, verified in the manner specified in that Form and may be submitted in person at the office of the appellate authority or sent by registered post.

(2) If the memorandum of appeal is not in the prescribed Form or if all the requirements of the Form are not fully complied with, the appellate authority may, after giving the appellant such opportunity as it may think necessary to rectify the defects, reject the appeal summarily.

(3) If the appeal is not summarily rejected, the appellate authority shall fix a date and place of hearing of the appeal and may, from time to time, adjourn the hearing:

Provided that not more than three adjournments shall be granted to a party for hearing of the appeal.

(4) The appellate authority may, before disposing of any appeal, make such further enquiry as it thinks fit or cause further enquiry to be made by the Assistant Sales Tax Officer or the Sales Tax Officer or the Assistant Commissioner of Sales Tax, as the case may be.

(5) Except for the procedure expressly provided in this rule in respect of appeal under section 16 of the Act, the provisions under VAT Act and the rules made thereunder for appeal shall, mutatis mutandis, apply.".