(1) application for appeal or revision shall be made in duplicate Form XIX and shall be presented to the appropriate appellate or revisional authority, as the case may be by the appellant or applicant in person or by his authorised representative or be sent byregistered post to the said authority, it must contain a clear statement of the facts and state precisely the relief prayed for.
(2) The application for appeal or revision shall be accompanied by a copy of the order against which appeal or revision is filed, a copy of the treasury challan in proof of tire deposit of the full amount of tax assessed or penalty imposed, as well as other relevant papers and it must be duly signed and verified by the appellant or the applicant, as the case may be.
22. A petition of appeal or revision not in conformity with the rules relating thereto may be summarily rejected.
23. Any authority under the Act may, of his own motion or on an application beling made in this behalf, rectify any mistake apparent on the face of the record in any order passed by such authority including his predecessor-in-office and any authority subordinate to it :
Provided that if an order under this rule has an adverse affect on an employer or a person, no such order shall be passed unless a reasonable opportunity of bejng heard has been given to such employer or person :
Provided further that no order under this rule shall be passed after the expiry of three years from the passing of the impugned order.
24. Before any authority passes any order in revision or by way of rectification of any mistake, he shall serve upon the person or the employer a notice in Form XX if the effect of such order is likely to be adverse to the person or the employer.
Service of notice