CHAPTER – V
APPEALS AND REVISIONS
15. Appeal to the appellate authority.
(1) An appeal under Section 23 shall be preferred to the appellate authority in Form ETLA-14 and shall
(a) specify all the particulars given in the prescribed Form,
(b) be signed by the appellant or by his authorised representative,
(c) be verified in the manner given in the prescribed Form,
(d) be accompanied by a certified copy of the order appeal, against, and
(e) be affixed with court fees stamps of Rs. 50/-.
(2) The appeal may be sent to the appellate authority by registered post or may be presented in his office by his authorised agent or a legal practitioner or a chartered accountant duly authorised by the appellant in writing. |