Pre-deposit requirement: payment and filing of appeal stays recovery while procedural compliance is completed. Taxpayers may appeal to the Appellate Tribunal against Appellate Authority or Revisional Authority orders within three months, subject to tribunal constitution rules and the Tribunal's power to refuse appeals below a monetary threshold. A statutory pre-deposit-admitted tax with interest, fine and penalty plus a prescribed portion of disputed tax subject to a ceiling-is required for filing; payment and filing stay recovery. Appeals use prescribed forms with provisional and final acknowledgements, certified copies must be submitted promptly, fees are prescribed, refunds of pre-deposits attract interest, and the Tribunal may confirm, modify, annul or remit orders and correct apparent errors with opportunity to be heard.