Appeal rights and pre-deposit requirement: payment conditions govern filing, stay of recovery and Appellate Authority procedure. Appeals to the Appellate Authority lie against adjudicating authority orders within prescribed periods; the Commissioner may call records and direct a subordinate to file appeals treated as regular appeals. Appeals must be in prescribed form, with an opportunity of hearing, limited adjournments, allowance for adding non wilful grounds, and a reasoned written order. Filing requires payment of admitted amounts and a specified pre deposit of disputed tax, which stays recovery of the balance; enhancement of penalties or tax demands requires notice to show cause and observance of assessment time limits.