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R.61 Memorandum of appeal how to be presented U.P. VAT RULES

R.61 Memorandum of appeal how to be presented-

(1) The memorandum of appeal shall either be presented to the appellate authority or the Tribunal, as the case may be, by the appellant, his lawyer or his duly authorized agent, or be sent to such authority by registered post. A memorandum of appeal sent by ordinary post shall not be entertained.

(2) If the memorandum of appeal presented by the lawyer or an authorized agent, the vakalatnama or power of Attorney, as the case may be, shall also be enclosed therewith.

(3) On receipt of the memorandum of appeals, the Munsarim shall enter it in a register kept for the purpose, shall endorse on the memorandum of appeal the date of its presentation, examine it and record a report whether it has been presented within limitation in accordance with the prescribed procedure and is in order; and place it before the appellate authority or the Tribunal, as the case may be, for admission.

(4) If the memorandum of appeal is in order, it shall be admitted –

(a) by the appellate authority or, as the case may be,

(b) by the Tribunal, unless it decides to dismiss it under sub-section (4) of section 57.

(5) If the memorandum of appeal is not in order or is not presented according to the prescribed procedure, it shall be rejected.

(6) If the memorandum of appeal is received by registered post, the date of its receipt by the appellate authority or the Tribunal, as the case may be, shall be deemed to be the date of its presentation.

(7) The provisions of these rule, shall mutatis mutandis apply to any other appellant moved by or on behalf the parties.

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