57. Filing of memorandum of appeal or application for revision -

(1) Every appeal or application for revision shall -

(a) be in writing;

(b) specify the name and address of the appellant/applicant ;

(c) specify the date of order against which it is made;

(d) specify the date on which order was communicated to the appellant or applicant;

(e) contain a clear statement of facts;

(f) specify the grounds on which appeal or revision is preferred without any argument or narration and numbered consecutively;

(g) state precisely the relief prayed for; and

(h) be signed and verified by the appellant or applicant or an agent duly authorized by him in writing in this behalf in the following form, namely.

I....................... the appellant / applicant named in the above memorandum of appeal / application for revision do hereby declare that what is stated therein is true to the best of my knowledge and belief.

......................

Signature

(2) (a) The memorandum of appeal shall be accompanied by :

(i) an authenticated copy of the impugned order; and

(ii) a copy of the challan in proof of payment of the amount of tax and/or penalty, in accordance with the provisions of sub-section (4) of section 48;

(b) The application for revision shall be accompanied by an authenticated copy of the impugned order.

(3) An appeal against an order of assessment or against an order imposing penalty shall, as far as possible, be in form 53.

(4) An application for revision shall, as far as possible, be in form 54, and shall be presented within a period of six calendar months from the date of the order against which it is filed.

(5) The memorandum of appeal or application for revision shall be in duplicate and shall either be presented to the appellate or revisional authority or to such authority as the Commissioner may, by order, specify, by the appellant or the applicant or his agent or sent to such authority by registered post. When appeal or revision is presented by a person duly authorised by the appellant or the applicant as required by sub-section (1) of section 24 it shall be accompanied by a duly stamped letter of authority appointing him as such.

(6) The memorandum of appeal or an application for reference under section 55 shall be presented by the appellant or the applicant or by his agent to the Registrar or Clerk of Court of the Tribunal during office hours at the Tribunal's headquarters or sent to it by registered post.

(7) An appellate authority shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/or the record relating to such order.