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.

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