Pre-deposit requirement: appeals require deposit of admitted tax and a portion of disputed tax before admission. Appeals lie to the Appellate Tribunal against specified orders, subject to discretionary refusal for small-value disputes and a short filing period. Cross-objections may be filed by the opposite party within a prescribed time and are treated as appeals; the Tribunal may extend time for sufficient cause. Appeals must comply with prescribed form, verification and fee requirements, with fee exemptions for the Commissioner. Filing is conditional on a pre-deposit: deposit in full of admitted amounts plus a prescribed portion of the remaining disputed amount; departmental authorities may apply for a higher pre-deposit in cases classified by the Commissioner as serious, and the pre-deposit rule applies mutatis mutandis to cross-objections.