Appeals to Commissioner (Appeals) require Form 2, authorized signature, Rs. 10,000 fee and prior payment of undisputed tax. Appeals under section 15 to the Commissioner (Appeals) must be made in Form 2, signed and verified by the person authorised under section 140; accompanied by a fee of ten thousand rupees; and will not be admitted unless the assessee has paid tax with penalty and interest on the portion of liability not objected to, the payment of undisputed liability being a precondition to admission.