RULE 6(1), Rule 8

Rule 6 (1)Subject to provisions of section 13 any person aggrieved Section13 by an order passed or proceedings recorded under the provisions of the Act may appeal to the Appellate DeputyCommissioner of Commercial Taxes having jurisdiction over the area. Provided that the Commissioner may, either suo-motu or on an application, for the reasons to be recorded in writing, transfer an appeal pending before an Appellate Deputy Commissioner of Commercial Taxes to another Appellate Deputy Commissioner of Commercial Taxes. Provided further that the order of transfer shall be communicated to the appellant or petitioner, to,every person affected by the order, the authority against whose order the, appeal or petition was preferred and to the Appellate Deputy Commissioner of Commercial Taxes. Rule 8 Every order of an Appellate or Revising authority under section 13 or section 14 respectively, as the case may be, shall be communicated to the Appellant or the party affected by the order, to the assessing authority against whose order the appeal was filed or to any authority concerned.