Tribunal Orders: stay limits and rectification rules balance taxpayer rights and revenue protection in the appellate process.
Clause 363 establishes the Tribunal's authority to decide appeals after hearing parties, permits rectification of mistakes apparent from record within a prescribed period subject to a nominal fee and hearing where liability is increased, and prescribes an aspirational timeline for disposal. It provides a conditional stay-of-recovery regime requiring deposit or security with limited extension criteria and automatic vacation if disposal does not occur within the aggregate period; the Tribunal may award costs, must communicate orders to the assessee and Commissioner, and its orders are final save for specified statutory exceptions.