APPEALS,
REVISION AND REVIEW
RULE ‑ 63
[APPEAL] (Section 33)
(1) Every memorandum of appeal shall be written
on standard water marked judicial paper and affixed with court fee stamps of
the value as specified in rule 77.
(2) The memorandum of appeal
to the appellate authority other than the Tribunal shall be in Form VAT‑M1
and that to the Tribunal in Form VAT‑M2 verified in the manner specified
therein.
(3) The memorandum in Form
VAT‑M1 shall be accompanied by two spare copies thereof and three copies of
the order appealed against one of which shall be authenticated or certified;
and that in Form VAT‑M2 by four spare copies thereof, five copies of the
order appealed against, one of which shall be authenticated or certified, and
five copies of the original order one of which shall be authenticated or
certified unless the omission to furnish copies of the order appealed against
is explained to the satisfaction of the appellate authority.
(4) The memorandum of appeal
shall either be presented by the appellant or his authorised agent to the
appellate authority or be sent to the said authority by registered post in
which case the date of presentation of the appeal shall be the date of receipt
in the office of the appellate authority.
Explanation: For the purposes of this rule, the expression
"authenticated copy" means a duplicate copy of the order duly signed
by the authority passing such order.
[SUMMARY REJECTION] (Section 33)
The appeal
may be summarily rejected if the
appellant fails to comply with
any requirements of rule 63 or any other ground which the appellate authority
may consider sufficient and which shall be reduced into writing by the
appellate authority.
Provided
that no appeal shall be summarily rejected under this rule unless the appellant
or his authorised agent has been given reasonable opportunity of amending the
memorandum of appeal or of being heard.
[HEARING]
(Section 33)
If the
appellate authority does not reject the appeal summarily it shall fix a date
for its hearing ordinarily not less than ten days from the date on which
intimation thereof has been sent to the appellant or his authorised agent. The
appeal shall be decided after notice to the authority against whose order the
appeal has been made and after considering any representation or cross
objection that may be made by it either in person or through any of its
subordinate or through an authorised representative of the State Government and
after affording an opportunity to the appellant or his authorised agent of
being heard. The appellate authority may, before deciding the appeal hold such
further inquiry or direct it to be held by the authority against whose decision
the appeal has been preferred, as may appear necessary to the said appellate
authority, and may pass an order in accordance with the provisions of sub‑section
(8) of section 3 1.
[COMMUNICATION OF ORDER PASSED IN APPEAL] (Section 33)
A copy of
every order passed by the appellate authority under section 33 shall be
supplied to, the appellant, the authority against whose order the appeal was
preferred and, the authority who passed the original order.
[APPLICATION FOR REVIEW] (Section 35)
(1) Every application for
review under section 35 to the Tribunal shall be written on standard water
marked judicial paper affixed with court fee stamps of the value as specified
in rule 77 and shall be in Form VAT‑M3 verified in the manner specified
therein.
(2) It shall be accompanied
by certified or authenticated copy of the order, which is sought to be
reviewed, and a treasury receipt showing the payment of a fee of ten rupees.