(a) On receipt of the memorandum of appeal it shall be put up to the Appellate Authority for his signatures and then entered in the "Register of Appeals" maintained in Form ST-49. Soon thereafter the duplicate copy of memorandum shall be sent to the Assessing Authority who shall send the following information to the Appellate Authority, ordinarily within a period of 15 days:-

i) Date of service of notice of demand;

ii) The date of service of certified copy of the order if passed in writing separately.

iii) Demand of tax, interest, penalty and any other sum;

a) Amount of demand.

b) Amount disputed in appeal.

c) Amount paid with date of payment.

d) Particulars of order under proviso to section 8 if any made; and

e) Whether the appeal is in time, if not give reason.

(b) The Assessing Authority shall maintain a register of appeal in Form ST-50 and place the duplicate copy of memorandum of appeal on the file of the appellant assessee.