Appeal on new grounds barred where party lacks aggrievement; omitted issues may be raised later upon arising.
An appellant cannot maintain an appeal on entirely new grounds if the assessing or appellate authority has approved the assessee's classification or fully allowed the revenue's prayer, because there is no aggrievement; however, issues not considered by the tribunal may be agitated later when a cause of action arises.

Locus standi limits: only aggrieved private parties may challenge tax notices; third-party appeals are not maintainable.
Only the private operators against whom tax notices are issued possess the requisite standing to challenge those notices; third parties lack authority to prosecute appeals or writs on their behalf, and challenges must be instituted by the directly aggrieved parties through the statutory remedy, who may then raise all issues available to them in accordance with law.

Finality of tribunal orders bars fresh appeals, preventing restoration by filing a new appeal against the same order.
When an appeal has been rejected by the Tribunal there is no scope for entertaining an application for restoration by filing a fresh appeal in respect of the same order; similarly, once a Tribunal order has become final for lack of further appeal, the finality of orders precludes fresh appeals challenging that same order.

Finality of proceedings: tax assessments cannot be reopened due to another taxpayer's favourable decision without recall in the same case.
Reopening tax assessment proceedings based on a favourable decision in another assessee's case is ordinarily not permitted; a final order in an assessee's own case remains effective until it is specifically recalled or set aside in that same proceeding.

Finality of unappealed decisions: unchallenged jurisdictional rulings bind the parties until lawfully reversed.
A jurisdictional court's unappealed ruling, even if incorrect, becomes final and binding between the parties and remains so until reversed by a higher forum or other statutory remedy; thus unchallenged classificatory or determinative decisions must be obeyed in subsequent proceedings unless lawfully set aside.

Finality of administrative orders follows when no appeal is filed, and remand directions limit reconsideration scope.
An administrative order attains finality where an entitled party does not file an appeal against a Tribunal disposition; remand orders limit reconsideration to the specific issues directed by the Tribunal, and parties who do not contest merits before the Tribunal forfeit the ability to re argue those merits, so that authorities acting on remand cannot expand review beyond the remand directions.

Right of appeal is not inherent; it exists only when statute creates and defines it, including scope and procedure.
The right of appeal is not inherent but is a statutory construct: appellate existence, scope and procedure must be authorized by the creating provision; omissions in citation do not automatically bar an otherwise maintainable appeal; absence of an appellate provision does not prevent an order from becoming final.