Memorandum to the Appellate and Revisional Board for enhancement of the amount of Tax or interest during the pendency of the application for revision.

158. Where a memorandum is required to be filled before the Appellate and Revisional Board under sub-section (2) of section 87 against a dealer, casual dealer, or person, the Commissioner, the Special Commissioner, the Additional Commissioner, Deputy Commissioner or Assistant Commissioner against whose order an application is presented by such dealer, casual dealer, or person for revision under that section which is pending before such Board, may file a memorandum in Form No. 71 in quadruplicate after it is duly verified in the manner referred to in such memorandum and signed by him.