CHAPTER VII

(1) The memorandum of appeal under section 82 shall be submitted in duplicate in Form VAT-27 completed in all respect.

(2) Application for condonation of delay, if any, shall be submitted in Form VAT-28.

(3) The memorandum of appeal shall be presented by the appellant or his authorized representative to the appellate authority or to such members of his staff as the appellate authority may appoint in this behalf, or may be sent by registered post.

(4) Defect(s), if any, in the memorandum of appeal or otherwise, shall be intimated to the appellant and the same shall be removed within sixty days of submission of Form VAT- 27. The appellate authority, after recording reasons in writing, may extend the time for removal of such defects.

(5) The appellate authority shall, after entertaining the appeal in accordance with the provisions of sub-section (3) of section 82, send a copy of the memorandum of appeal to the assessing authority or the officer concerned, asking him to send the comments along with the relevant record.

(6) The appellate authority shall give notice of the date fixed for hearing to the appellant and to the assessing authority or the officer concerned.

(7) Where the appellate authority remands a case, it shall specify a date in the order for appearance of the appellant before such authority or officer.