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    <title>Amendment of section 35C</title>
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    <description>The amendment shortens the rectification period from four years to six months and inserts a requirement that the Appellate Tribunal, where possible, hear and decide every appeal within three years of filing. Where an interim stay is ordered, the Tribunal must dispose of the appeal within one hundred and eighty days from the stay; failure to do so results in automatic vacation of the stay on expiry of that period.</description>
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      <title>Amendment of section 35C</title>
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      <description>The amendment shortens the rectification period from four years to six months and inserts a requirement that the Appellate Tribunal, where possible, hear and decide every appeal within three years of filing. Where an interim stay is ordered, the Tribunal must dispose of the appeal within one hundred and eighty days from the stay; failure to do so results in automatic vacation of the stay on expiry of that period.</description>
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