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    <description>Appeals to the Appellate Tribunal must be filed within the prescribed period and may be refused if the tax or credit or penalty involved is below a monetary threshold. Appeals must follow prescribed form, verification and fee requirements, and delay may be condoned. A pre-deposit is required-payment in full of amounts admitted and a specified portion of disputed tax-after which recovery of the balance is stayed while the appeal is pending. The Commissioner may call for records and direct authorised officers to apply to the Appellate Tribunal; such applications are treated as appeals. Fees are required for rectification and restoration applications.</description>
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