Appeal procedure for tax orders: appellate authority may summarily reject nonconforming appeals but must allow compliance opportunity. Appeals under sub-section (3H) of section 7 are to the Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner or Assistant Commissioner, with the Commissioner empowered to allocate jurisdiction. Appeals must be filed in duplicate in Form '8' by the dealer or authorised agent, state grounds and relief, be accompanied by the original order or authenticated copy unless explained, and bear the prescribed court-fee stamps. The appellate authority may summarily reject nonconforming appeals or where unpaid undisputed liabilities exist, subject to giving reasonable opportunity to comply; otherwise it must fix hearings, notify parties, allow representation, and may adjourn, dismiss, decide ex parte or set aside such decisions on timely application showing sufficient cause.