Appeals to the Tribunal.

1[22-A. Appeals to the Tribunal.––(1) Notwithstanding anything contained in any other law for the time being in force, any person aggrieved by an order passed under section 22 may within three months from the date of such order prefer an appeal to the Tribunal.

1. (2) The Tribunal may, after calling for and examining the relevant records and giving the parties reasonable opportunity of being heard,––
   • (a) confirm, cancel such order or pass any other order which it may deem fit, or
   • (b) set aside such order with the directions to pass fresh order after such enquiry as it may direct.
2. (3) During the pendency of appeal the Tribunal may for reasons to be recorded in writing stay the recovery of the disputed amount of tax and penalty.