| Appeals to the Appellate Tribunal
 10. 1[(1) An appeal under sub-section (1) and sub-section (1A) of section 46 of  the Act shall be made to the Appellate Tribunal in Form 3 annexed to these  rules.
 
 (2) An appeal filed under,-
 
 (i) sub-section (1) of section 46 of the Act shall be accompanied by a fee of  ten thousand rupees; and
 (ii)sub-section (1A) of section 46 of the Act shall be accompanied by a fee of  two thousand rupees.]
 
 (3) The appeal shall set forth concisely and under distinct head the grounds of  objection to the order appealed against and such grounds shall be numbered  consecutively; and shall specify the address of service at which notice or other  processes of the Appellate Tribunal may be served on the appellant and the date  on which the order appealed against was served on the appellant.
 
 (4) Where the appeal is preferred after the expiry of the period of forty-five  days referred to in. 2[sub-section (1) or sub-section (1A), as the case may be] of  section 46, it shall be accompanied by a petition, in quadruplicate, duly  verified and supported by the documents, if any, relied upon by the appellant,  showing cause as to how the appellant had been prevented from preferring the  appeal within the period of forty-five days.
   Notes:-   1. Substituted  by Notification Prohibition of Benami Property Transactions Rules,  2016  Dated 29th November, 2019.       In rule 10, for sub-rules (1) and (2),       (1) An appeal to the Appellate Tribunal under sub-section (1) of section 46 of  the Act shall be filed in Form No. 3 annexed to these rules.      (2) At the time of filing, every appeal shall be accompanied by a fee of ten  thousand rupees.    the following rules  shall be substituted, namely:-     “(1) An appeal  under sub-section (1) and sub-section (1A) of section 46 of the Act shall be  made to the Appellate Tribunal in Form 3 annexed to these rules.      (2) An appeal  filed under,-      (i)  sub-section (1) of section 46 of the Act shall be accompanied by a fee of ten  thousand rupees; and      (ii)  sub-section (1A) of section 46 of the Act shall be accompanied by a fee of two  thousand rupees.”   2. Substituted  by Notification Prohibition of Benami Property Transactions Rules,  2016  Dated 29th November, 2019.   in sub-rule (4), for the  words, brackets and figure “sub-section (1)”, the  words, brackets, figures and letter “sub-section (1) or sub-section (1A), as  the case may be” shall be substituted.     |