Rule 150

(1)(a) Every appeal under section 63 to the Appellate Tribunal shall be in Form VAT 440 and shall be verified in the manner specified.

(b) The appeal form shall be in quadruplicate and accompanied by four copies, one of which shall be the original or an authenticated copy of the order appealed against, and also four copies of the order giving rise to the first appeal.

(c) In the case of an appeal preferred by any person other than an Officer empowered by the State Government under sub-section (1) of section 63, the memorandum of appeal in Form VAT 440 shall be affixed by a court-fee stamp or shall be accompanied by a treasury receipt in support of having paid the fee calculated at the rate of two percent of the amount of assessment objected to subject to a minimum of two hundred rupees and a maximum of one thousand rupees.

(d) Every memorandum of cross-objection under section 63 shall be in Form VAT 445 and shall be verified in the manner specified therein.

(2)(a) Every application for review under sub-section (8) of section 63 to Appellate Tribunal shall be preferred in Form VAT 450 and shall be verified in the manner specified therein.

(b) The application for review shall be in quadruplicate and accompanied by four copies of the original order of the Appellate Tribunal.

(c) The application for review shall also, where it is preferred by the appellant other than the State Government be affixed by a court- fee stamp or shall be accompanied by a treasury receipt in support of having paid the fee calculated at the rate of two per cent of the amount of the assessment objected to, subject to a minimum of two hundred rupees and a maximum of one thousand rupees.

(3) If the Appellate Tribunal allows an appeal or application for review preferred by the appellant other than the State Government under section 63, it may, in its discretion by order, refund either wholly or partly the fee paid by such appellant under sub-section (4) or clause (c) of sub-section (6) of section 63.