R.67 Petition before the Settlement Commission-
(1) Any dealer or other person who has been served with a notice under sub-section (10) of Section 45, under sub-section (4) of Section 48 or issued notice for imposing penalty in respect of acts or omissions mentioned at serial no. 2, or 14 of the table under sub-section (1) of section 54 and who prefers a petition before Settlement Commission shall file such petition in the form given hereunder in five legible copies out of which first copy shall be typed on water-marked paper. Each copy of petition shall be signed and verified by the petitioner or his authorized representative in the manner specified in the form of petition.
(2) The petition shall be filed along with the proof of deposit of required fee of rupees five thousand and the copy of the notice impugned in the petition.
(3) The petition shall be filed within the time provided in sub-section (1) of section-64.
(4) No petition shall be filed unless a copy of the petition has been served on the authority who had issued the show cause notice impugned in the petition as well as on the Representative of the Commissioner in the Settlement Commission.