(a) On receipt of the memorandum of appeal it shall be put up to the Appellate Authority for his signatures and then entered in the "register of Appeals" maintained in Form VAT-71. Soon thereafter the duplicate copy of memorandum shall be sent to Assessing Authority who shall send the following information to the Appellate Authority, ordinarily within a period of 15 days:-
(b) The Assessing Authority shall maintain a register of appeals in Form VAT-72 and place the duplicate copy of memorandum of appeal on the file of the appellant assessee.