Appeal. Section 33
(1) Every memorandum of appeal shall be written on a standard water marked judicial paper and affixed with court fee stamps of the value as specified in rule 77.
(2) The memorandum of appeal to the appellate authority other than the Tribunal shall be in Form VAT-M1 and that to the Tribunal in Form VAT-M2 verified in the manner specified therein.
(3) The memorandum in Form VAT-M1 shall be accompanied by two spare copies thereof and three copies of the order appealed against one of which shall be authenticated or certified; and that in Form VAT-M2 by four spare copies thereof, five copies of the order appealed against, one of which shall be authenticated or certified, and five copies of the original order one of which shall be authenticated or certified unless the omission to furnish copies of the order appealed against is explained to the satisfaction of the appellate authority.
(4) The memorandum of appeal shall either be presented by the appellant or his authorised agent to the appellate authority or be sent to the said authority by registered post in which case the date of presentation of the appeal shall be the date of receipt in the office of the appellate authority.
Explanation: – For the purposes of this rule, the expression “authenticated copy” means a duplicate copy of the order duly signed by the authority passing such order.