(1) On appeal, the appellant taxpayer may submit an application to the commission stating the reasons for the approval of the decision of the commission on the tax-related matter pending in the revenue tribunal. Upon such application, the Commission may grant approval to the petitioner if it sees fit.

(2) After receiving approval as per sub-section (1), the taxpayer shall apply to withdraw his appeal from the Revenue Tribunal and if such an application is received, the Revenue Tribunal will also consider the appeal. Permission to withdraw shall be granted.

However, the bond held by such taxpayer shall not be returned until the final decision is made by the Commission as per sub-section (3).

(3) After the appeal is withdrawn as per sub-section (2), the The commission can investigate and re-determine tax on tax matters.