(1) Every revision petition under sub-section (2) of Section 19 to the High Court shall be in the form of a memorandum of appeal precisely stating therein the substantial question of law involved and the petition shall be accompanied by the original order or a certified copy of the order of the Tribunal against which the petition for revision is filed, the copy of the assessment order, the order, of the first appellate authority against which the second appeal was filed and an affidavit.

(2) The petition shall also be accompanied by a fee of rupees one hundred in case of revision petition filed by a dealer or person.