Filing of appeal before Appellate Tribunal (Section 76)

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....p;  (a) in Form DVAT -38A when the appeal is against an order of assessment;            (b) written on a standard watermarked judicial paper when the appeal is against any other order or decision.       (2) ^1[Every memorandum of appeal shall be accompanied by a fee prescribed in Annexure I of these rules.] ....

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.....       (6) Where an appeal is made after the expiry of the period specified in sub-section (2) of section 76, it shall be accompanied by a petition duly verified setting forth the facts showing sufficient cause for not preferring the appeal within the said period.       (7) Where the appeal is made without payment in full of the tax or any p....