Order of Appellate Tribunal - Section 254

Appellate Tribunal powers to amend orders and grant conditional stays, subject to notice, hearing and finality limits.

The Appellate Tribunal may, after hearing both parties, pass orders in appeals and may amend its orders to rectify a mistake apparent from the record, subject to notice and hearing where an amendment would increase the assessee's liability; it may grant conditional, time limited stays on proceedings upon deposit or security and dispose of appeals within the allowed stay periods; costs are discretionary and orders are final on questions of fact, with judicial review avenues available for defective fact finding.