260. Memorandum to the Appellate and Revisional Board for enhancement of the amount of tax or interest during the pendency of the applications for revision

Where a memorandum is required to be filed before the Appellate and Revisional Board under sub-section (3) of section 82 against a dealer, casual trader or person, the Commissioner, the Additional Commissioner, Deputy Commissioner or Assistant Commissioner against whose order an application is presented by such dealer, casual trader or person for revision under that section which is pending before such Board, may file a memorandum in Form 56 in quadruplicate after it is duly verified in the manner referred to in such memorandum and signed by him.