This document defines key terms related to tax appeals processes and outlines the procedures for different levels of appeals. It discusses: - Filing complaints with superior courts or applying to higher courts for revision of lower court decisions. - The process for appealing assessment orders and other tax orders to the Commissioner of Inland Revenue within 30 days, including required documents and fees. - A further appeal can be made to the Appellate Tribunal within 60 days of the Commissioner's decision. The Tribunal can confirm, change or cancel orders and returns cases to the Commissioner as needed. - Supreme Court appeals are possible only if granted leave to appeal under the Constitution, with the decision being final.