1[(1) (i) An appeal or revision under section 14 of the Act shall be in writing which shall bear a court fee stamp of the value of Rs. 10/- and shall be presented to the Appellate Authority or Revisional Authority as the case may be, along with memorandum containing :-
(a) The date of order against which appeal or revision has been filed;
(b) The name and designation of the officer who passed the order; and
(c) The grounds of appeal briefly but clearly set out.
(ii) The memorandum of appeal shall also be accompanied by a certified copy of the order appealed against and in case of revision by the owner of vehicle it shall also be accompanied by a treasury receipt of 6[Rs. 250/- and it shall also contain an endorsement by the appellant or his agent as follows :-
1. Substituted by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O. Part-4-C dated 1.10.1982.
2. Substituted by G.S.R. 8 dated 22.05.2003 published in Raj. Gazette E.O. Part-4-C dated 22.05.2003 28
(a) That the amount of admitted tax determined and penalty if any imposed has been paid;
and
(b) That to the best of his knowledge and belief the facts set out in memorandum are true.]
(2) If the owner of a motor vehicle has paid a tax of a greater amount than that to which he is found on appeal to be liable, the Taxation Officer shall, on the production of the appellate order, issue an order in writing for the refund of the amount of tax so paid in excess, and the provisions of rules 26(iii) and 26(iv) shall apply to such order as if it were an order of refund issued under rule 26(ii).