Appeal to Appellate Authority requires prescribed payment conditions and confers hearing rights; Commissioner may refer matters for appellate determination.

Appeals to the Appellate Authority lie against orders of adjudicating authorities and must be filed in the prescribed form within the prescribed period; the Commissioner may direct officers to apply to the Appellate Authority. Filing an appeal requires payment of the admitted amount and a prescribed deposit of the balance in dispute, which stays recovery of the remainder. The Appellate Authority must hear the parties, may allow limited extensions and additional grounds for sufficient cause, and, after inquiry, may confirm, modify or annul the order, giving written reasons and communicating the order to parties and tax authorities.

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