The Jammu and Kashmir Value Added Tax Rule, 2005.
CHAPTER X : APPEALS AND REVISIONS

77. Register of appeals :-

(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:-

(i)	Date of service of notice of demand;
(ii)	The date of service of certified copy of order.
(iii)	Demand on account of:
	(a)	Tax;
	(b)	Interest;
	(c)	Penalty;
	(d)	Any other sum;

		Total :

(iv)	Amount disputed in appeal;

	(a)	Tax;
	(b)	Interest;
	(c)	Penalty;
	(d)	Any other sum;

		Total :

(v)	Amount paid with date of payment;
(vi)	Dates of filing of returns:

		Ist quarter ________________
		2^nd Quarter________________
		3^rd Quarter________________
		4^th Quarter________________
		Annual ________________

(vii)	Whether the appeal is in time, if not give reasons.

(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.