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    <title>THE TRUE OBJECT OF APPEAL FUNCTIONS</title>
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    <description>The article emphasises that an independent appeal function separate from compliance bodies must resolve tax controversies impartially, ensure consistent application of tax law, and protect public confidence. It stresses the centrality of personal hearing rights as core to natural justice, and identifies systemic causes of repeated appeals-hasty assessments, lack of judicial mind, procedural violations and over technicality-urging appellate authorities to exercise independent, critical review and proactive courage to correct manifest errors and deliver lasting justice.</description>
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