Right of appeal to Appellate Authority requires prescribed pre-deposit; recovery is stayed once deposit is made.

A person aggrieved by an adjudicating authority's decision may appeal to the prescribed Appellate Authority within three months; the Commissioner may call records and direct an appeal within six months. Appeals must be in prescribed form and require payment of amounts admitted in full and ten per cent of the remaining tax in dispute, upon which recovery of the balance is stayed. The Appellate Authority must hear the parties, may allow limited extensions and added grounds, conduct further inquiry, and pass a reasoned written order confirming, modifying or annulling the decision, observing procedural safeguards before enhancing liabilities.

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