(1) Every appeal shall be accompanied by a fee of rupees five thousand only.
(2) The amount of fees shall be deposited in any Government treasury or any branch of the State Bank of India.
(3) The amount of the fees shall be deposited under the head "065 - Other Admn. Services - Other Services - Other Receipts".
Contents of appeal.
6. Every appeal filed under rule 3 shall be written in English or Hindi and shall set forth concisely under distinct heads, the grounds of appeal without any argument or narrative and such grounds shall be numbered consecutively.
What to accompany Form.
7. Every appeal shall be filed in the Form in duplicate and shall be accompanied by two copies (at least one of which shall be a certified copy) of the order of the Board appealedagainst and other documents to support the grounds of objection mentioned in the appeal.
Explanation : For the purpose of this rule "certified copy" includes the copy which was originally supplied to the appellant as well as a photocopy thereof duly authenticated by the appellant or his authorised representative as a true copy.
Filing of affidavits.
8. Where a fact which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.
Rights of appellant to appear before the CentralGovernment.