(1)
- Every appeal under sub-section (1) of section 15 shall be preferred in the form of a memorandum signed by the appellant or his authorised agent and presented to the Appellate Officer in person or sent to him by registered post.
- The memorandum shall be accompanied by a certified copy of the order appealed from and a [demand draft] for rupees 10.
(2)
The memorandum shall set forth concisely and under distinct heads the grounds of appeal to the order appealed from.