Appeal procedure ensures right to be heard and reasoned orders with mandated record sharing and service of decisions. The Authority must forward appeals to the assessing authority and each State Government to obtain and return relevant records, adjudicate appeals against orders of the highest appellate authority by allowing or rejecting them with stated reasons, provide an opportunity to be heard to the appellant and concerned State Governments, endeavour to issue written orders within six months, and send copies of every order to the appellant, assessing authority, respondent and the highest appellate authority of the State Government concerned.