97. Admission. –

(1) On registration of an appeal the Tribunal shall go through the memorandum of appeal and enclosure, if any, and if it is prima facie of the opinion that there is substance in the appeal, it shall admit it.

(2) If the Tribunal is prima facie of the opinion that there is no substance in such appeal, it shall fix a date for a preliminary hearing for which notice in Form VAT- 507 shall be given to the appellant or his agent and after hearing the appellant or his agent, either admit the appeal or dismiss it and where the appeal is dismissed, the Tribunal shall record reasons for doing so.