(1) Every memorandum of appeal against the order of confiscation under sub-section (1) of section 52-A of the Act, shall-
(a) be in writing;
(b) specify the name and address of the appellant;
(c)specify the date of the order against which it is preferred;
(d)specify the date on which the order was communicated to the appellant;
(e) contain a clear statement of facts;
(f) specify the ground on which the appeal is preferred without any argument or narrative and numbered consecutively;
(g) sate precisely the relief prayed for; and
(h) be signed and verified by him in writing in this behalf, in the following form, namely: - “I…………………. the appellant named above do hereby declare that the facts stated above is true to the best of my knowledge and belief.
(Signature of the appellant)” 2
(2) The memorandum of appeal shall either be presented to the appellate authority by the appellant or his duly authorized agent personally.
(3) The memorandum of appeal shall bear a court fee stamp worth Rupees fifty.