Appeal and cross-objection forms before the Appellate Tribunal must follow prescribed formats and authorised signatures. Appeals to the Appellate Tribunal under section 362(1) or (2) must be filed in Form No. 115, and where the assessee is the appellant, the appeal, grounds and verification must be signed by the person specified in rule 167(3). A memorandum of cross-objections under section 362(4) must be filed in Form No. 116, and where the assessee files the cross-objections, the memorandum, grounds and verification must be signed by the person specified in rule 167(3).