CHAPTER IX
APPEAL AND REVISION

54. Submission of appeal or application for revision

(1) Every first appeal or second appeal and every application for revision shall,
(a) be in writing;
(b) specify the name and address of the appellant or applicant along with the registration certificate number;
(c) specify the date of the order against which it is made;
(d) specify reasons if appeal or application for revision is not made within the time allowed;
(e) specify the date and the amount of payment of tax, interest and penalty, if the subject matter of the appeal or revision is assessment, re-assessment or levy of penalty or interest;
(f) contain a clear statement of facts;
(g) state precisely and in brief the relief prayed for; and
(h) be signed and verified by the appellant or the applicant or by a legal practitioner engaged by him or by an agent duly authorized by him in writing in that behalf, in the following form, namely :-
"I, the legal practitioner engaged by / the agent appointed by / the appellant / the applicant / the named in the above memorandum of appeal/application for revision, do hereby declare that what is stated herein is true to the best of my knowledge and belief.
Signature ______________________
(2) The memorandum of appeal or the application for revision shall be accompanied by either the order in original against which it is made or a duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal or application for revision, to the satisfaction of the appellate, or revising authority.
(3) An appeal against an order of assessment or a second appeal against such order passed in appeal, shall as far as possible be in accordance with Form 501.
(4) An application for revision against any order shall as far as possible be in accordance with Form 502.
(5) The memorandum of an appeal or the application for revision shall either be presented by the appellant or applicant or his agent or his legal practitioner to the appellate or revising authority or be sent to the said authority by registered post.