45. Memorandum of Appeal and Revision

(1) Every appeal or application for revision shall be in writing and shall –

(a) specify the name and address of the appellant/applicant;

(b) specify the date of order against which it is made;

(c) specify the date on which order was communicated to the appellant or applicant;

(d) contain a clear statement of facts;

(e) specify the grounds on which appeal or revision is preferred without any argument or narration and numbered consecutively;

(f) state precisely the relief prayed for; and

(g) be signed and verified by the appellant or applicant or an agent duly authorized by him in writing in this behalf in the following Form, namely:

I ………………………..........…. the appellant/applicant named in the above memorandum of appeal/ application for revision do hereby declare that what is state therein is true to the best of my knowledge and belief.



(2) The memorandum of appeal shall be accompanied by :

(i) A certified copy of the impugned order; and

(ii) A copy of the challan in Form CH-I in proof of the payment of the amount of tax in accordance with the provisions of sub-section (2) of section 72;

(3) An appeal against an order of assessment or against an order imposing penalty shall be in Form A-VI.

(4) An application for revision shall be in Form A-VII and shall be presented within ninety days from the date of the order against which it is filed.

(5) The memorandum of appeal or application for revision shall be in duplicate and shall either be presented to the appellate or revisional authority either by hand or by registered post.

(6) The memorandum of appeal shall be presented by the appellant or the applicant or by his agent to the Registrar or Clerk of Court of the Tribunal during office hours at the Tribunal’s headquarters or sent to the Tribunal registered post.

(7) An appellate authority shall, ordinarily within thirty days of the presentation of the appeal, either admit or reject it after proper examination of the impugned order and/ or the record relating to such order.