(1) Every appeal filed under sub—section (1) of section 44 shall be accompanied by a fees of five thousand rupees in the form of a demand draft or a bankers cheque drawn on a scheduled bank in favour of the Appellate Tribunal and payable at the branch of that bank at the station where the seat of the said Appellate Tribunal is situated or through online payment, as the case may be.
(2) Every appeal shall be filed in Form 'L, in triplicate, until the application procedure is made web based, along with the following documents, namely:-
(a) true copy of the order against which the appeal is filed;
(b) copies of the documents relied upon by the appellant and referred to in the appeal; and
(c) an index of the documents.
(3) Every appeal shall be either filed at the filing counter of the Registry of the Appellate Tribunal or through a registered post or through online system, as applicable.
(4) In case of an appeal sent by post under sub-rule (3), it shall be deemed to have been presented to the Appellate Tribunal on the day on which it is received in its office.
(5) Where a party to the appeal is represented by an authorized person, as provided under section56, a copy of the authorization to act as such and the written consent there to by such authorized person, both in original, shall be appended to the appeal or the reply to the notice of the appeal, as the case may be.
(6) On the date of hearing or any other date to which hearing could be adjourned, it shall be obligatory on the parties or their agents, as the case may be, to appear before the Appellate Tribunal:
Provided that where the appellant or his authorized person, as the case may be, fails to appear before the Appellate Tribunal on such days, the Appellate Tribunal may in its discretion either dismiss the appeal for default or decide it on merits and where the opposite party or his authorized person fails to appear on the date of hearing, the Appellate Tribunal may decide the appeal ex—parte.
(7) The procedure for day to day functioning of the Appellate Tribunal which have not been provided by the act or rules made by thereunder, shall be as specified by the Appellate Tribunal.