Appeal rights require partial payment before filing and let the Appellate Authority review, hear, and decide appeals within time. An aggrieved person may appeal to the prescribed Appellate Authority; the Commissioner may direct a subordinate to apply to that Authority and such applications are treated as appeals. Appeals require prescribed form and verification, and the appellant must pay admitted amounts and a deposit of part of the disputed tax to file. On deposit, recovery for the balance is stayed. The Appellate Authority must give hearing, may allow additional grounds for non wilful omissions, pass reasoned written orders confirming, modifying or annulling decisions (without remitting to the adjudicating authority), and communicate orders to parties and designated tax officials.