Procedure for filing appeals allows filing by appellant or authorised agent under a digital signature, replacing prior in-person/post rules. A memorandum of appeal to the Appellate Tribunal shall be filed by the appellant or by an agent authorised by him under his digital signature. This replaces prior provisions that required personal presentation to the Registrar, authorised officer presentation, or submission by registered post with a deemed presentation rule on receipt.
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Provisions expressly mentioned in the judgment/order text.
Procedure for filing appeals allows filing by appellant or authorised agent under a digital signature, replacing prior in-person/post rules.
A memorandum of appeal to the Appellate Tribunal shall be filed by the appellant or by an agent authorised by him under his digital signature. This replaces prior provisions that required personal presentation to the Registrar, authorised officer presentation, or submission by registered post with a deemed presentation rule on receipt.
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