(1)(a) A memorandum of appeal against an appellate order made under section 77 shall be in Form VAT-502 and shall be verified in the manner specified therein.

(b) A memorandum of appeal or memorandum of cross objections to be filed before the Tribunal for and on behalf of the Government shall be signed and verified by the Commissioner or such other officer, who may be authorised in this behalf by the Commissioner.

(c) A separate form shall be used for appeal against each order.

(d) An appeal preferred by any dealer or person other than the Government shall be accompanied by the requisite fee.

(e) An appeal preferred by any dealer or person other than, the Government shall be accompanied by satisfying proof of payment of twenty per centum of the tax or interest or both in dispute.

(2) The memorandum of appeal shall be filed in duplicate and shall be accompanied by the original or an authenticated copy of the order appealed against and two copies of the order of the assessing authority.

(3) Where in any case the dealer or the Government, as the case may be, fails to file a memorandum of cross objections within the time provided for in sub-section (2) of section 78 the appeal shall be disposed of on its merit by the Tribunal.