(1) A memorandum of appeal against an appellate order made under sub-section (7) of section 16 shall be in Form E 34 and it shall be verified in the manner specified therein.

(2) The memorandum of appeal shall be filed in duplicate and shall be accompanied by the original or an authenticated copy of the order appealed against and two copies of the order of the appellate authority.

(3) With regard to the procedure for presentation, registration, admission and hearing of appeal and filing of memorandum of cross objections and other procedures not specified under this rule but required for carrying out the purposes of section 17 of the Act, the provision under VAT Act and the rules made thereunder shall, mutatis mutandis, apply.