Section 112 - Appeals to Appellate Tribunal.

Appeals to Appellate Tribunal require pre-deposit and adherence to time limits and procedural formalities.

Appeals to the Appellate Tribunal lie against specified orders within a prescribed period, subject to the Tribunal's discretion to refuse low-value disputes. The Commissioner may call and examine records and direct applications to the Tribunal, which are treated as appeals. Respondents may file verified cross-objections on notice. The Tribunal can condone delays for sufficient cause. Appeals and incidental applications must follow prescribed form, verification and fee rules. No appeal is maintainable unless the appellant pays admitted amounts and a prescribed pre-deposit of the disputed tax; payment of that sum stays recovery of the balance until appeal disposal.