18 (1) Every application for revision shall -
(a) be in writing and bear a court-fee stamp of rupees two;
(b) specify the name and address of the applicant;
(c) specify the date of the order against which a revision application is made;
(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 applicant in the following form, namely:-
“I..........................................................................................,the applicant named in the above memorandum of revision application do hereby declare that what is stated therein is true to the best of my knowledge and belief. ............................
Signature.”.
(2) The memorandum of the revision application shall be accompanied by the order complained of 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 presentation of the revision application to the satisfaction of the revisional authority.
(3) The memorandum of revision application shall either be presented to the revisional authority by the applicant 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.