39. Appeal to the Appellate Tribunal and Application for review by Appellate Tribunal.-

(1) (a) Every appeal under sub-section (1) of section 49 to the Appellate Tribunal shall be in Form - Z and shall be verified in the manner specified therein.

(b) It shall be in quadruplicate and each of which shall be accompanied by a copy of the order appealed against, one of the accompanied order shall be the original or certified copy.

(c) It shall also be accompanied by a proof of payment in support of having paid the appeal fee of rupees one hundred in addition to the proof of payment of admitted tax and twenty five percent of the tax as ordered by the Appellate Assistant Commissioner.

(2) (a) Every application for review under sub-section (6) of section 49 to the Appellate Tribunal shall be preferred in Form - BB and shall be verified in the manner specified therein. Where the Government prefers the application, it shall be signed and verified in the manner aforesaid by the Commissioner.

(b) It shall be in quadruplicate and shall be accompanied by four copies of the order of the Appellate Tribunal.

(c) It shall also, where it is preferred by the assessee, be accompanied by proof of payment of fee of rupees one hundred only.

(3) If an appeal or an application for review filed by an assessee under section 49 is allowed by the Appellate Tribunal, or if such appeal or application is disposed of by the Appellate Tribunal without going into the merits, or if such appeal or application is rejected under the provisions of the Puducherry Value Added Tax Appellate Tribunal Regulations, the Appellate Tribunal may, in its discretion by order refund either wholly or partly the fee paid by the assessee under sub-section (2) or sub-section(6) (b) of section 49.