(1)

Every appeal filed under sub-section (1) of section 44, shall be filed in Form `AAT', in triplicate, along with the following documents, namely:-

(a) true copy of the order against which the appeal is filed;

(b) copies of the documents relied upon by the appellant and referred to in the appeal; and;

(c) an index of the documents.

(2)

Every appeal shall be accompanied by a fee as specified in Schedule - III in the form of a demand draft or a bankers cheque drawn on a Scheduled bank in favour of the Appellate Tribunal.

(3)

In case of an appeal sent by post, it shall be deemed to have been presented to the Appellate Tribunal on the day on which it is received in its office.

(4)

Where a party to the appeal is represented by an authorised person, a copy of the authorisation to act as such and the written consent thereto by such authorised person, both in original, shall be appended to the appeal or the reply to the notice of the appeal, as the case may be.

(5)

The procedure for day to day functioning of the Appellate Tribunal, shall be such, as may be adopted by it.