Rule 57A - Filing of appeal before Appellate Tribunal (Section 76)

Appeal filing requirements: prescribed forms, triplicate filings, certified copies, and verified petitions for late or unpaid appeals.

Appeals to the Appellate Tribunal must follow prescribed form and procedural safeguards: use Form DVAT-38A for assessment appeals or watermarked judicial paper otherwise; include a clear statement of facts, precise grounds and relief, be filed in triplicate with prescribed fee, and attach three copies of the appealed order and the original authority's order with certification or attestation. Appeals must be signed and presented personally or by an authorised representative. Time-barred appeals and appeals without full payment require duly verified petitions explaining sufficient cause or grounds to admit the appeal; fresh evidence requires a memorandum explaining its prior non-production.