Appeal to Appellate Authority requires prescribed pre-deposit and stays recovery pending compliance with procedural conditions.

Aggrieved persons may appeal to the Appellate Authority within the prescribed period; the Commissioner may call records and direct an authorized officer to apply as an appellant. Appeals require prescribed form and verification and may be allowed extension for sufficient cause. Maintainability is subject to payment of amounts admitted and a specified portion of disputed tax, which stays recovery of the balance. The Appellate Authority must hear parties, may adjourn within limits, permit additional grounds for non willful omission, inquire further, and pass a written order confirming, modifying or annulling the impugned order; certain enhancements or assessments require notice to show cause and adherence to time limits.

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