Section 107 - Appeals to Appellate Authority.

Appeal rights require prescribed payments and provide a stay on recovery while appeals proceed with hearing safeguards.

Appeals to the Appellate Authority allow aggrieved persons to challenge adjudicating authority orders within prescribed time limits; the Commissioner may direct subordinate officers to file appeals treated equivalently. An appeal requires payment of the admitted portion of tax and a specified percentage of the disputed tax, which, once paid, stays recovery of the balance. The Authority must hear parties, may grant limited adjournments and permit addition of non wilfully omitted grounds, and after inquiry may confirm, modify or annul the order in a written decision stating points and reasons, subject to procedural safeguards for enhanced penalties or tax demands.