Appellate Tribunal stay and rectification powers require hearing, deposit conditions, and strict time limits for appeal disposal. The Appellate Tribunal may dispose of appeals after hearing both parties, rectify mistakes apparent from the record within six months, and make any adverse rectification only after giving the assessee a reasonable opportunity of being heard. It may hear appeals where possible within four years, grant stay subject to deposit of not less than 20% of the disputed amount or equivalent security, and extend stay only within the stated limits and conditions. Costs are discretionary, copies of orders are to be sent electronically, and Tribunal orders are final except as provided in section 365.