(1) The jurisdiction of the Tribunal to hear appeals and petitions in revenue-related cases shall be in accordance with this Act and other prevailing Nepalese laws.

(a) To make the final decision of the case,

(b) To open the main issue in the case and set a reasonable time to keep the case file intact. (c) Reversing or revoking the decision or order made by the starting station or official and taking actions or decisions that the lower station or official may take,

(d) to understand more evidence on his own and to make it understood from lower stations or officials, and (e) to bring parties and witnesses, take statements, understand evidence, file documents and impose punishments to the court in accordance with the prevailing Nepalese law. To use the same rights.