20. Appeal to the Joint Commissioner.-

 (1) Every appeal under Section 16 to the Joint Commissioner shall be in Form-18 and shall be verified in the manner specified therein.

(2)The appeal may be sent to the appellate authority by registered post or may be presented to the authority or to such other officer as the appellate authority may appoint in this behalf, by the appellant or by his authorised agent or a legal practitioner or an accountant or sales tax practitioner duly authorised by the appellant in writing.