Section 363 - Orders of Appellate Tribunal.

Appeals authority: may amend orders within six months, grant stays with 20% deposit, aim to decide appeals within four years

The Appellate Tribunal may, after hearing both parties, pass such orders as it deems fit and may correct apparent mistakes in its orders within six months if notified by a party, provided any amendment increasing liability follows a further opportunity to be heard; such correction applications require a Rs. 50 fee. The Tribunal should, where possible, decide appeals within four years of filing. It may grant a stay up to 180 days (extendable to a maximum aggregate of 365 days) if the appellant deposits at least 20% of the disputed amount or furnishes equivalent security and the delay is not the appellant's fault; the stay is vacated if the appeal is not disposed within the allowed period. Costs are discretionary; orders must be sent to the appellant and tax authority and are final except as otherwise provided.