(1) (a) Every application for stay of recovery of demand of tax, interest, penalty or any other sum shall be presented in duplicate by the appellant in person, or by his duly authorised agent, or sent by registered post, to the Registrar at the headquarters of the Appellate Board at Bhopal or to an officer authorised in this behalf by the Registrar.

(b) Separate applications shall be filed for stay of recovery of demands under different enactments.

(2) Every application shall be neatly typed on one side of the paper and shall set forth concisely the following:-

(i) short facts regarding the demand of the tax, interest, penalty or any other sum, recovery of which is sought to be stayed;

(ii) the result of the appeal filed before the Appellate Authority;

(iii) the exact amount of tax, interest, penalty or any other sum demanded, as the case may be, and the amount undisputed therefrom and the amount outstanding;

(iv) the date of filing the appeal before the Appellate Board and its number, if known;

(v) reasons in brief for seeking stay;

(vi) prayers to be mentioned clearly and concisely (stating exact amount sought to be stayed);

(vii) the contents of the application shall be supported by an affidavit sworn by the appellant or his duly authorised agent.

(3) An application which does not conform with the above requirements is liable to be summarily rejected.".