(1)

(i) Every appeal under sub-section (1) of section 15 shall be preferred in the form of a memorandum signed by the appellant or his authorised agent and presented to the Appellate Officer in person or sent to him by registered post.

(ii) The memorandum shall be accompanied by a certified copy of the order appealed from and a [demand draft] for rupees 10.

(2)

The memorandum shall set forth concisely and under distinct heads the grounds of appeal to the order appealed from.