Tribunal appeal framework preserves finality of decisions while allowing further judicial review under prescribed procedure.

Right of appeal is provided from appellate tribunal orders to the National Tax Tribunal. The Tribunal's powers, functions and procedure are governed by its statute, and its orders are treated as final subject only to further review by the highest judicial authority. The Assessing Officer must implement the Tribunal's order on the basis of a certified copy of the Tribunal's judgment. Tax assessments remain payable despite an appeal to the Tribunal.

---

---

---