Appeals to Appellate Authority: filing requires specified prepayments, stays recovery, and permits limited adjournments during hearings. An aggrieved person may appeal to the prescribed Appellate Authority within the statutory period; the Commissioner can direct an authorised officer to file applications treated as appeals. Appeals must follow prescribed form and verification, and are maintainable only after payment of admitted amounts and a prescribed prepayment towards disputed tax, which stays recovery of the balance. The Appellate Authority shall hear parties, may grant limited extensions and adjournments, allow addition of non-wilfully omitted grounds, make necessary inquiry, and pass a reasoned written order communicating it to parties and relevant tax authorities.