(1) Every appeal under section 191 shall be preferred in the form of a memorandum signed by the applicant or his pleader and presented to the Collector or to such officer as the Collector may appoint in this behalf. The memorandum shall be accompanied by a copy of the order appealed from.
(2) The memorandum shall set forth, concisely and under distinct heads, the grounds of objection to the order Limitation for appeal.
Form of appeal and stay of proceedings and of execution.
108 [Act No.I of 1956] appealed from without any argument or narrative, and such grounds shall be numbered consecutively.
(3) An appeal shall not operate as a stay of proceedings under an order appealed from except so far as the Collector may order, nor shall execution of an order be stayed by reason only of an appeal having been preferred from the order; but the Collector may for sufficient cause order stay of execution of such order.
(4) No order for stay of execution shall be made under sub-section (3) unless the Collector is satisfied-
(a) that substantial loss may result to the party applying for stay of execution unless the order made;
(b) that the application has been made without unreasonable delay; and
(c) that security has been given by the applicant for the due performance of such order as may ultimately be binding upon him.
(5) Notwithstanding anything contained in sub-section
(4), the Collector may make an ex-parte order for stay of execution pending the hearing of the application.