RULE 9 & 10

Rule 9 (1) (i) Every appeal preferred under section 15 tothe Appellate Tribunal shall be in Form II and shall be verified in the manner specified therein. (2)(i) Every such appeal shall clearly set forth the grounds of appeal and the relief prayed for; and shall be accompanied by the following; namely:-- (a)four spare copies thereof; (b)five copies of the order appealed against (one of which shall be the original or the authenticated copy); and (c)four copies of the order of the assessing authority. (ii)it shall 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 therate of two per cent of the disputed tax subject to a minimum of rupees one hundred and a maximum of rupees two thousand; and (b)a fee of rupees one hundred in all other cases (2)If the Appellate Tribunal allows any appeal preferred by an assessee under section 15, it may in its discretion,by order refund either wholly or partly the fees paid by the assessee under sub-section (3) of section 15. (3) Every order passed by the Appellate Tribunal under section 15 shall be communicated to the Appellate Deputy Commissioner and to the State Representative before the Appellate Tribunal, in addition to those specified inthe sub-section (8) of section 15. Rule 10 (1) Within ninety days from the date on which the order ofthe Appellate Tribunal, under sub-section (4) of section 15 Section 15 was communicated to the importer, he or the StateRepresentative may prefer a petition to the High Court of Andhra Pradesh under section 16 against the order on the ground that theAppellate Tribunal has decided either erroneously or has failed to decide any question at law. (2) Every petition under sub-section (1) of section 16 of the Act to the High Court shall be in Form III and shall be verified in the manner specified therein. (3)Such petition shall be accompanied by a certified copy of the order of the AppellateTribunal and Where it is preferred by the proprietor be accompanied by a fee of rupees five hundred.