Orders of Appellate Tribunal [ Section 113 ]

Appeal authority may confirm, modify or annul decisions; grants up to three adjournments, correction within three months, final and binding

The Appellate Tribunal may confirm, modify, annul or remit decisions to lower authorities, and must grant no more than three adjournments on reasonable written cause. It may rectify apparent mistakes within three months of order issuance, with hearing if correction increases liability. Appellants may seek withdrawal of appeals or applications before final order using specified withdrawal forms; withdrawals after final acknowledgment require tribunal approval and must be refiled within statutory time limits. The tribunal should decide appeals within one year where possible, must communicate orders and final demand statements to relevant authorities, and its orders are final and binding on the parties.