Appellate procedure modernization enables government to implement a notified scheme removing direct appellant interface and altering jurisdiction. The amendment authorises the Central Government to notify a scheme for disposal of appeals by Commissioners (Appeals) to improve efficiency, transparency and accountability by removing direct appellant interface where feasible, optimising resources, and creating an appellate system with dynamic jurisdiction. The Government may, by notification, disapply or modify statutory provisions on jurisdiction and procedure for such appeals within a prescribed time frame; all notifications must be laid before both Houses of Parliament.