Form of appeal and limitation.

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..... (Appeals), shall be accompanied by a fee of- (a) two hundred and fifty rupees, where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less; (b) five hundred, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one lakh rupees but not more than two .....

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..... tion is served on the assessee, shall be excluded. (5) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period. (6) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,- (a) where a return ha .....

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