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Filing of appeal before Appellate Tribunal (Section 76)

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..... of assessment; (b) written on a standard watermarked judicial paper when the appeal is against any other order or decision. (2) 1 [Every memorandum of appeal shall be accompanied by a fee prescribed in Annexure I of these rules.] (3) Every memorandum of appeal shall contain a clear statement of facts, precise ground of appeal and relief claimed. (4) Eve .....

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..... preferring the appeal within the said period. (7) Where the appeal is made without payment in full of the tax or any penalty in respect of which the appeal is being preferred, the memorandum of appeal shall be accompanied by a petition duly verified stating the facts on which the appellant relies to satisfy the Appellate Tribunal to entertain his appeal without such payment or on payment .....

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