Appeals to Appellate Authority require a prescribed pre-deposit to stay recovery and yield reasoned written orders. Any aggrieved person may appeal to the prescribed Appellate Authority within the statutory period; the Commissioner may call for records and direct authorised officers to file applications to the Appellate Authority treated as appeals. Appeals must meet prescribed form and verification; the appellant must make a pre-deposit comprising amounts admitted and a prescribed share of disputed tax to stay recovery. The Appellate Authority must hear the parties, may allow extensions or additional grounds for sufficient cause, conduct further inquiry, and pass a reasoned written order, communicate it to concerned authorities, and decide appeals within a year where possible.