Appeals to Appellate Authority require pre-deposit and prescribed form before further proceedings can stay recovery. Any person aggrieved by an adjudicating authority's order may appeal to the prescribed Appellate Authority within the statutory period, subject to prescribed form, verification and payment of admitted amounts and a deposit of a portion of disputed tax; such payment stays recovery. The Commissioner may call records and direct applications to the Appellate Authority, which shall hear parties, allow reasonable adjournments, permit addition of omitted grounds for non wilful omissions, and pass a reasoned written order communicating it to parties and designated authorities.