| Rule 38 |
| Sub-Rule : 1 (i). Every appeal under Section 21 to the Appellate Tribunal shall be in Form II and shall be verified in the manner specified therein. 1[(ii) Every such appeal shall clearly set forth the grounds of appeal and the relief claimed and shall be accompanied by, - (a) four spare copies thereof; (b) four copies of the order appealed against (one of which shall be the original or the authenticated copy); and (c) 3(four copies) of the order of the assessing authority.] 2[(iii) It shall also be accompanied by a treasury receipt in support of having paid. (a) in cases where the levy of tax *( ...) or penalty is disputed, a fee calculated at the rate of two percent of the disputed tax and surcharge or penalty subject to a minimum of Rs.100/- and a maximum of Rs.2,000/- and * The words "and surcharge" were omitted by G.O.Ms.No.244Rev.dt.17.5.1995 w.e.f.1.4.1995. (b) in all other cases a fee of Rs.100/-] (2) If the Appellate Tribunal allows an appeal preferred by an assessee under Section 21, it may, in its discretion, by order, refund either wholly or partly the fee paid by the assessee under sub-section (3) of Section 21. (3) Every order passed by the Appellate Tribunal under Section 21 shall be communicated to the Deputy Commissioner of Commercial Taxes, and to the State representative before the Sales Tax Appellate Tribunal, in addition to those specified in sub-section (8) of Section 21. 1. Subs. by G.O.Ms.No.1857, Rev.dt. 28.10.1963 2. Subs. by G.O.Ms.No.688 Rev.dt.11-x-1988 w.e.f.6.9.1988. 3. Subs. by G.O.Ms.No.788, Rev.dt.21.9.1996. |