The Hon'ble Punjab VAT Tribunal has ordered for the compliance of Rule 71 of Punjab VAT Rules, 2005 while filing appeals under Punjab VAT Act, 2005. The Punjab VAT Tribunal in appeal No. 450 of 2013 has ordered that no appeal in furture will be entertained if the same is filed with deficiencies in violation of Rule 71 of Punjab VAT Rules, 2005.
Rule 71 is produced herebelow for the ready reference of readers of the blog:
71. Appeal.-- (1) An appeal against every original order referred to in section 62, shall contain the following particulars and information, namely :-
(a) the name and address of the appellant;
(b) the date of the order against which an appeal is made;
(c) the authority against whose orders , the appeal is made;
(d) a clear statement of facts and grounds of appeal;
(e) reasons for the delay in appeal, if any;
(f) the relief prayed for; and
(g) signatures and verification by the appellant or by an agent duly authorised by him in that behalf in the following form, namely:-
“I,___________________________Proprietor/Partner/ Director/ Agent, appointed by the appellant named in the above memorandum of appeal, do hereby declare that the facts as stated above ,are true to the best of my knowledge and belief.
(Signature)”
(2) The memorandum of appeal, shall be submitted along with the original order, against which it is made or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of appeal to the satisfaction of the appellate authority.
(3) Receipt for statutory payment of twenty five per cent of the amount, shall also be submitted with the memorandum of appeal.
(4) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate or be sent by registered post.
The order of the Tribunal and the corresponding letter issued to Punjab Tax bar is as follows:
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