Appellate scheme alters Commissioner (Appeals) jurisdiction and procedure to enable virtual, specialised and dynamic disposal.

Central Government may, by notification, make a scheme to reform disposal of appeals by Commissioner (Appeals) to remove direct appellant interface where technologically feasible, optimise resource use through economies of scale and functional specialisation, and introduce an appellate system with dynamic jurisdiction allowing one or more Commissioners (Appeals) to dispose of appeals; the Government may also notify adaptations or exclusions to statutory provisions governing jurisdiction and procedure and must lay each notification before both Houses of Parliament.

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