Rule 34. Endorsing copies to the party

Chapter III · Institution of appeals — Procedure

34.1 The rule

A copy each of appeal and relevant documents along with relied upon documents shall be provided to the respondent as well as to the concerned Commissioner, as the case may be, as soon as they are filed.

34.2 What it does

Rule 34 puts the whole appeal paper-book into the respondent's hands at the moment of filing, rather than at the moment of notice. It is one sentence, it names no agent, and it fixes no date — but it starts the clock that matters, because the respondent's month to reply under r.36(1) runs from "the receipt thereof".