Rule 149

            (1) Every appeal shall be made in Form VAT 430 and shall be accompanied by .-

(a) two copies, one of which shall be the original or an authenticated copy, of the order or proceedings in respect of which appeal has been preferred;

(b) an application for condonation of delay or stay of the payment of tax or other amount disputed in the appeal accompanied by a sworn affidavit as to the cause of the delay.

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

            (3) If the court fee payable has not been paid, or proof of payment of the tax not disputed in the appeal, has not been produced or the papers presented are not in conformity with the provisions of the Act and these rules, the appellate authority shall issue a notice in Form VAT 435 requiring rectification of the defects, and the appellant or his agent or pleader shall rectify the defects within a period of thirty days from the date of issue of the notice.

(4) If the defects are not rectified within the time specified, the appellate authority, after giving the appellant or his representative the opportunity to show cause in writing against the Notice of requiring rectification, shall pass an order directing the appeal to be registered or rejected.

(5) Where the appellate authority is satisfied that the appellant was prevented from presenting the appeal for sufficient cause within the time specified, he may condone the delay and admit the appeal.

(6) Where the appellate authority is not satisfied with the cause shown by the appellant for the delay, he may, after recording reasons, reject the appeal.

(7) The appellate authority may dispose of any stay application as it deems fit, after giving the appellant or his representative the opportunity to show cause in writing against such disposal.