(1) If the amount of the tax and penalty imposed by the judgment is seized with a copy of the appealed judgment, the amount of the tax and the fine imposed by that judgment has been fully secured or if a deposit has been taken from the concerned officer after giving half of the security, the appeal document is attached and received in other ways, and the appeal document has been filed in the tribunal. You have to register after coming.
(2) If it is found that the deadline has passed or if the amount of tax or penalty to be filed has not been deposited, the same should be filed with the court and the appeal letter should be returned.
(3) If the appeal letter is registered and sent promptly from the lower station or office that ordered the decision, the amount of tax or fine has been paid or the bond has been paid or if the surety has been given to the amount that can be given and if all other procedures have been completed, it should be registered and given immediately, otherwise the appeal should be returned to the bench. should be given