(1) The memorandum of appeal shall either be presented to the appellate

authority or the Tribunal, as the case may be, by the appellant, his lawyer or his

duly authorized agent, or be sent to such authority by registered post. A

memorandum of appeal sent by ordinary post shall not be entertained.

(2) If the memorandum of appeal is presented by the lawyer or an authorized

agent, the vakalatnama or the power of attorney , as the case may be, shall also

be enclosed therewith.

(3) On receipt of the memorandum of appeal, the munsarim shall enter it in a

register kept for the purpose, shall endorse on the memorandum the date of its

presentation, examine it and record a report whether it has been presented

within limitation in accordance with the prescribed procedure and is in order,

and place it before the Appellate Authority or the Tribunal, as the case may be,

for admission. If the memorandum of appeal is in order, it shall be admitted by

the Appellate Authority or, as the case may be, by the Tribunal, unless it decides

to dismiss it under section 53.

(4) If the memorandum of appeal is not in order or is not presented according to

the prescribed procedure, it shall be rejected.

(5) If the memorandum of appeal is received by registered post, the date of its

receipt by the Appellate Authority or the Tribunal, as the case may be, shall be

deemed to be the date of its presentation.

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(6)The provisions of these rules shall mutatis mutandis apply to any other

application moved by or on behalf of the parties.

(7) The Commissioner or any other officer authorized by him for this purpose

may empower-

(i) any officer not below the rank of Commercial Tax Officer

(Commercial Tax Officer, Grade –II) (substituted vide notification no.-

324/XXVII(8)/VITTA/2008 Dt. 14-05-2008) to perform the functions of

Departmental Representative before the Joint Commissioner (Appeal);

or

(ii) any officer not below the rank of Assistant Commissioner to

perform the functions of Departmental Representative before the

Additional Commissioner (Appeal);or

(ii) any officer not below the rank of Assistant Commissioner to

perform the functions of State Representative before the Appellate

Tribunal .

(8)In proceedings before the Appellate Authority or the Appellate Tribunal the

Departmental Representative or the State Representative shall be competent to –

(i) prepare and sign applications and other documents ;

(ii) appear, represent , act and plead ;

(iii) receive notices and other processes, and

(iv) do all other acts connected with such proceedings on behalf of the

Commissioner.