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    <description>The provision authorises the Dispute Resolution Panel to hold sittings at its headquarters or elsewhere and requires any authorised representative for an eligible assessee to file an authorisation letter before the hearing; the panel may allow or reject applications to file additional affidavits and may, with its permission, permit the assessee to urge additional grounds not set out in the original objections.</description>
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      <description>The provision authorises the Dispute Resolution Panel to hold sittings at its headquarters or elsewhere and requires any authorised representative for an eligible assessee to file an authorisation letter before the hearing; the panel may allow or reject applications to file additional affidavits and may, with its permission, permit the assessee to urge additional grounds not set out in the original objections.</description>
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