31. Submission of appeals.

(1) Every first or second appeal shall

(a) be in writing,

(b) specify the name and address of the appellant,

(c) specify the date of the order against which it is made,

(d) contain a clear statement of fact,

(e) state precisely and in brief the relief prayed for, and

(f) be accompanied by the challan for proof of having paid the required fees.

(f-1) be accompanied by the challan for proof of having paid the required amount as per sub-section (6A) or, as the case may be, sub-section (6B) of section 26.

(g) state the quantum of relief sought.

(h) be signed and verified by the appellant or by an agent duly authorised by him in writing in that behalf, in the following form, namely :

I ....... agent appointed by the appellant named in the above memorandum of appeal do hereby declare that what is stated herein is true to the best of my knowledge and belief. 


(2) The memorandum of appeal shall be accompanied by either the certified copy of the order supplied to the dealer or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal to the satisfaction of the appellate authority.

(3) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post.

(4) The appeal including a second appeal shall be made in Form 310.