17. (1) Every appeal shall -
(a) be in writing and bear a court-fee stamp of rupee one;
(b) specify the name and address of the appellant;
(c) specify the date of the order appealed against;
(d) contain a clear statement of the facts;
(e) state precisely the relief prayed for; and
(f) be signed and verified by the appellant or an agent duly authorised in writing in this behalf, by the appellant in the following form, namely:-
“I,............................................................................................, the appellant named in the above memorandum of appeal do hereby declare that what is stated therein is true to the best of my knowledge and belief.
......................................... Signature.”.
(2) The memorandum of appeal shall be accompanied by the order appealed against in original or a certified copy thereof, and a certificate from the 1[Assessing Authority] that the amount of tax assessed has been duly paid up unless the omission to produce such order or copy or certificate is explained at the time of the presentation of the appeal to the satisfaction of the appellate authority.
(3) The memorandum of appeal shall either be presented to the appellate authority by the appellant or his agent or sent to him by registered post.
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1. These words were substituted for the word “Purchase Tax Officer (Sugarcane)” by G.N. of 19.1.1996 w.e.f.1.10.1995.