Form for filing Appeal and the fees payable
(1) Every appeal filed under subsection (1) of section 44 shall be accompanied by a fee of rupees five thousand in the form of a demand draft or a bankers cheque drawn on a nationalized bank in favour of the Appellate
Tribunal and payable at the branch of that bank at the station where the seat of the said Appellate
Tribunal is situated or proof of payment through online mode.
(2) Every appeal shall be filed in Form-M, in triplicate until the application procedure is
made web based, along with the following documents:-
(a) An attested true copy of the order against which the appeal is filed;
(b) Attested copies of the documents relied upon by the appellant and referred to in
the appeal; and
(c) An index of the documents.
(3) Every appeal shall be either filed at the filling counter of the Registry of the Appellate
Tribunal or through a registered post or through online system, as applicable.
(4) In case of an appeal sent by post under sub-rule (3), it shall be deemed to have been
presented to the Appellate Tribunal on the day on which it is received in its office.
(5) Whether a party to the appeal is represented by an authorised person, as provided under
section 56, a copy of the authorisation to act as such and the written consent thereto by such
authorised person, both in original, shall be appended to the appeal or the reply to the notice of the
appeal, as the case may be.
(6) On the date of hearing or any other date to which hearing could be adjourned, it shall be
obligatory on the parties or their agents, as the case may be, to appear before the Appellate
Tribunal:
Provided that where the appellant or his authorised person, as the case may be, fails to
appear before the Appellate Tribunal on such days, the Appellate Tribunal may in its discretion
either dismiss the appeal for default or decide it on the merits and where the opposite party or his
authorised person fails to appear on the date of hearing, the Appellate Tribunal may decide the
appeal ex-parte.
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(7) The procedure for day to day functioning of the Appellate Tribunal, which have not
been provided by the Act or the rules made thereunder, shall be as decided by the Appellate
Tribunal.
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