(See rule 9) Form of memorandum of appeal
(1) Any consumer aggrieved by an order of assessment made under section 6 or by an order imposing penalty made under section 11 may appeal in Form II annexed hereto, to a Committee (hereinafter referred to as the appellate committee) consisting of-
(a) where the assessing authority is the member-secretary of the Central Board, the Chairman of the Board, who shall be the Chairman of the committee, and two members of that Board, to be nominated by the Chairman thereof;
(b) where the assessing authority is the member-secretary of the State Board the Chairman of that Board who shall be chairman of the Committee, and two members of that Board, to be nominated by the Chairman thereof.
(2) Such appeal shall state the facts of the case and the grounds relied upon by the appellant for preferring the appeal and shall be accompanied by a copy f the order of assessment made under section 6 or a copy of the order imposing penalty made under section 11, as the case may be.
(3) Such appeal shall be preferred within a period of thirty days from the date of communication of the order of assessment or the order imposing penalty on the appellant:
Provided that if the Chairman of the appellate committee is satisfied that there was good and sufficient reason for the delay in preferring the appeal, he may, for reasons to be recorded in writing allow the appeal to be preferred after the expiry of the aforesaid period f thirty days and before the expiry of forty-five days from the date of communication of the order of assessment, or the order imposing penalty, on the appellant.
(4) Every appeal shall be accompanied by a fees of rupees fifty.