Appeals to Appellate Tribunal require prescribed form, time limits and a pre-deposit, with recovery stayed upon compliance. Appeals to the Appellate Tribunal lie against orders under the assessment and revision provisions within the prescribed time and form; the Tribunal may refuse admission where the tax or penalty involved falls below a monetary threshold. The Commissioner may refer matters to the Tribunal by directing subordinate officers to apply, and such applications are treated as appeals. Appeals require prescribed fees, verification, and a pre-deposit of a portion of disputed tax after payment of admitted amounts; payment of these amounts stays recovery. Cross-objections and delayed filings are permitted subject to time limits and sufficient cause.