Rule 6. (1) Subject to provisions of Section 13 any person aggrieved by an order passed or proceedings recorded under the provisions of the Act may appeal to the Appellate Deputy Commissioner of Commercial Taxes having jurisdiction over the area :

Provided that the Commissioner may, either suo-motu or on an application, for the reasons to be recorded in writing, transfer an appeal pending before an Appellate Deputy Commissioner of Commercial Taxes to another Appellate Deputy Commissioner of Commercial Taxes ;

Provided further that the order of transfer shall be communicated to the appellant or petitioner, to every person affected by the order, the authority against whose order the appeal or petition was preferred and to the Appellate Deputy Commissioner of Commercial Taxes. 

(2) (i) Every such appeal shall be in Form1 and verified in the manner specified therein.
(ii) It shall be in duplicate.
(iii) It shall be accompanied by the following documents namely :

(a) Where it is an appeal against an order of assessment, by a Government Treasury receipt in support of having paid the fee calculated at the rate of two percent of the disputed tax or penalty subject to minimum of fifty rupees and a maximum of rupees one thousand. 

(b) Where it is an appeal against an order not being an order of assessment or penalty by Court fee stamps of the value of three rupees affixed to one of the copies. 

(3) The appeal may be sent to the appellate authority by registered post or be presented to that authority or to such officer as the appellate authority may appoint in this behalf by the appellant or by his authorised agent of a legal practitioner.

(4) The appellant authority after giving the appellant reasonable opportunity of being heard pass such orders as laid down in sub-section (3) of Section 13 of the Act.