(1) An appeal under section 13 shall, –
(a) be made in Form PSDT-14;
(b) be presented to the appropriate Appellate Authority by the appellant in person or by his duly authorised agent or legal practitioner or be sent by registered post to such Authority;
(c) contain a clear statement of the relevant facts and state precisely the relief prayed for;
(d) be accompanied by an authenticated copy of the order against which appeal is being filed, as well as other relevant papers;
(e) be duly signed and verified by the appellant; and
(f) be accompanied by a treasury receipted challan as proof of having made the payment as per sub-section (4) of section 13.
(2) An appeal may be summarily rejected on any of the following grounds, namely:-
(a) non-compliance of the provisions of section 13; and
(b) non-compliance of any requirement of sub-rule (1).
(3) If the Appellate Authority does not reject the appeal summarily under subrule (2), it shall fix a date for hearing the appellant or his duly authorised agent.
(4) If on the date fixed for hearing or any other date to which the hearing may be adjourned, the appellant does not appear before the said Authority either in person or through a person duly authorised by him, the said Authority may dismiss the appeal or may decide it ex-parte, as it may deem fit.
(5) A copy of the order passed in appeal shall be sent to the appellant and another copy shall be sent to the Authority who had passed the impugned order.