THE PUDUCHERRY VALUE ADDED TAX RULE, 2007 - FORMS
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FORM - X

APPEAL MEMORANDUM

[See section 47 and rule 35(2)]

TIN

The Appellate Assistant Commissioner of Commercial Taxes

Puducherry.

1	Name (s) of appellant(s) with address	:
2	Assessment year / period	:
3	Authority passing the original order in dispute	:
4	Date on which the order was communicated	:
5	Address to which notice may be sent to the appellant(s)	:
6	Relief claimed in appeal –
	(a) Turnover determined by the assessing authority
	(b) If turnover is disputed (i) Disputed turnover (ii) Tax due on the disputed turnover
	(c) If rate of tax is disputed (i) Turnover involved (ii) Amount of tax disputed
	(d) Input tax credit involved in disallowance
	(e) Any other relief claimed
7	Details of payment of admitted tax	: Receipt No.......... dt....
8	Details of payment of 12.5% of the disputed tax	: Receipt No.......... dt....
9	Grounds of appeal, etc.	........

Place:	1. (Signed) Appellant(s) (Manager)
Date :	2. (Signed) (Authorised Representative, if any)

Verification

I/ We .................... S/o .............................. the appellant (s) named in the above appeal do hereby declare that what is stated therein is true to the best of my / our knowledge and belief.

Verified to-day the ........ day of ..................

Place:	1. (Signed) Appellant(s) (Manager)
Date :	2. (Signed) (Authorised Representative, if any)

Note.- (1) The appeal should be in duplicate and should be accompanied by two copies (one of which should be the original or a certified copy) of the order appealed against, unless the omission to produce the original or a certified copy thereof is explained to the satisfaction of the appellate authority.

(2) The appeal should be accompanied by satisfactory proof of payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable as the case may be and (12.5%) of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant.

(3) The appeal should be written in English and set forth concisely under distinct heads the ground of appeal without any argument or narrative and such grounds should be numbered consecutively.