When the record of a case is received by a confirming court and the provisions of the section under which such, record is submitted do not specify the manner of confirmation, such court shall--
(i) call upon each of the parties to file, if he wishes to do so, a written statement setting forth, concisely and under distinct heads, the grounds of objection to the decree or order, numbered consecutively without any argument or narrative;
(ii) treat the written statement of the party against whom the decision was given by the trial court as memorandum of appeal, and that presented by the other party as memorandum of cross-objection; and
(iii) after hearing the parties or such of them as appear before him, pass an order which a court of appeal may pass under the provisions of Order 41 of the Code of Civil Procedure, 1908 (5 of 1908):
Provided that no such written statement shall be entertained on behalf of a party who has not applied for submission of the record under clause (i) of section 182, unless it bears a court-fee stamp of the value of rupees two and annas eight.