(1) Every revision petition under sub-section (2) of section 19 to the High Court shall be in Form E 10 and the petition shall be accompanied by the original order or a certified copy of the order of the Tribunal against which the petition for revision is filed, the copy of the assessment order, the order of the first appellate authority against which the second appeal was filed and an affidavit and verified in the manner specified in such form.

(2) The petition shall also be accompanied by a fee of rupees one hundred in case of revision petition filed by a dealer.".