78. Condonation of delay in filing appeal :-

(a) On receipt of information as specified in rule 77(a) from the Assessing Authority the Appellate Authority shall determine whether the appeal is in time and in order, if so, he shall entertain it. If it is not in time or in order, the Appellate Authority shall issue a notice in Form VAT-73 requiring the appellant to explain within a period of not less than 15 days but not more than 30 days the reasons for the delay in order to determine whether it is fit for condonation of delay.

(b) f the memorandum of appeal has been filed in time but is defective the Appellate Authority shall not refuse to entertain the appeal unless the Appellant after being given and opportunity by notice in Form VAT-74 of not less than 15 days but not more than 30 days, fails to rectify the defect.