(1) On receipt of an appeal, the Registrar shall endorse on it the date of receipt and shall, thereafter, as soon as possible, examine whether -

(i) the person presenting it has the authority to do so; and

(ii) it conforms to the provisions of the Act and these rules,

and if he is satisfied on these points, he shall cause it to be registered in the appropriate register maintained under rule 96.

(2) If the Registrar finds that the appeal does not conform to the requirements of the Act and these rules, he shall call upon the appellant by a notice in Form VAT-503 to remedy the defects within a reasonable period not exceeding fifteen days to be specified by him and may, for good and sufficient cause, extend such period, provided the aggregate period allowed does not exceed a month.

(3) If the defect or defects are remedied within the period allowed, the Registrar shall cause the appeal to be registered.

(4) If the defect or defects are not remedied within the period allowed, the Registrar shall make a report to that effect to the Tribunal, who may reject the appeal or fix a date for hearing the matter and give a notice for such hearing to the appellant or his agent in Form VAT-504.

(5) On the date so fixed, the tribunal shall, after hearing the appellant or his agent, pass orders directing either the registration of the appeal or its rejection and where the appeal is rejected, the Tribunal shall record the reasons for doing so.