Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

25. Appeal and Revision:--

An appeal under section 13 or an application for revision under section 14 shall--

(a) be made in Form XVI;

(b) be presented to the appropriate appellate or revisional authority, as the case may be, by the appellant or applicant in person or by his authorised agent or legal practitioner or be sent by registered post to the said authority;

(c) contain a clear statement of the relevant facts and state precisely the relief prayed for;

(d) be accompanied by a true typed copy of the order against such appeal or revision is filed,as well as of all relevant earlier orders and papers, and

(e) be duly signed and verified by appellant or applicant as the case may be.

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