Section 112 - Appeals to Appellate Tribunal.

Appeal to Appellate Tribunal requires payment of admitted tax and a portion of disputed tax, allows condonation and cross objections.

Section 112 permits appeals to the Appellate Tribunal within three months against orders under sections 107 or 108, allows the Tribunal to refuse admission below a monetary threshold, and empowers the Commissioner to call records and direct applications to the Tribunal. The provision allows verified cross objections within forty five days, permits condonation of delay for appeals and cross objections, mandates prescribed form, verification and fees, and requires payment of the admitted amount plus a pre deposit equal to twenty percent of the remaining disputed tax, with recovery of the balance stayed upon such payment.