Right of appeal to Appellate Authority preserves payment conditions and procedural safeguards for challenging adjudicating authority orders. Aggrieved persons may appeal adjudicating authority decisions to the prescribed Appellate Authority within the statutory period; the Commissioner may direct a subordinate officer to apply to the Appellate Authority and such applications are treated as appeals. Appeals must meet prescribed form and verification requirements and may be allowed late for sufficient cause. Filing an appeal requires payment in full of admitted amounts and deposit of a specified portion of remaining disputed tax, which stays recovery of the balance. The Appellate Authority must hear the parties, may adjourn or allow additional grounds, inquire further and pass a reasoned written order without remitting the case.