Section 116 : Appeal in the Revenue Tribunal

1) A person who is not satisfied with any decision made to the Department pursuant to Section 115 may file an appeal to the Revenue Tribunal under the Revenue Tribunal Act, 2031.

2) The person who files an appeal pursuant to sub-section (1) has to register a copy of the appeal with the Department within fifteen days of the date of filing the appeal.

3) The implementation of the decision mentioned in sub-section (1) of Section 114 shall not be deemed to be affected by the filing of an appeal pursuant to Sub-section (1).

4) Notwithstanding anything contained in sub-section (1) of Section 114, if the Director General has made a decision subject to administrative review as mentioned in that sub-section, an appeal may be filed to the Revenue Tribunal.

5) Upon filing an appeal to the Revenue Tribunal pursuant to sub-section (1), the undisputed amount of the assessed tax shall be submitted, and fifty percent of the disputed tax amount, charge and fine amount or bank guarantee of such amount shall be provided.

6) In the calculation of the deposit or bank guarantee pursuant to sub-section (5), it shall be calculated, including also the twenty-five percent of the tax amount submitted to the Inland Revenue Department for administrative review.