5. Appeal to the ⁴¹[***] ⁴² [ ⁴³[***] Commissioner (Appeals)].

⁴⁴[(1) An appeal under section 23A to the Commissioner (Appeals), shall be in Form E and shall be verified in the manner provided therein.]

⁴⁵ [(2) In any appeal preferred in Form E, the memorandum of appeal, the grounds of appeal and the verification shall be signed by the person who is authorised to sign the return of net wealth as provided in section.15A of the Wealth-tax Act, 1957.]