Right to Appeal: deposit of admitted and specified portion of disputed tax required; payment stays recovery pending appeal. Right of appeal to the Appellate Authority lies against adjudicating authority orders; appeals must follow prescribed form and timelines. The appellant must pay in full amounts admitted and a specified deposit of the remaining disputed tax before filing; on such payment recovery of the balance is stayed. The Commissioner may direct a subordinate officer to file an application treated as an appeal. The Appellate Authority must hear parties, may allow extensions for sufficient cause and additional non-wilful grounds, and pass a reasoned written order confirming, modifying or annulling the impugned order.