Article 19 establishes the Tax Grievance Committee, a specialized body chaired by an Appeals Court judge. The Committee adjudicates taxpayer complaints against Authority decisions and has the power to reduce financial penalties. It follows general litigation principles and its decisions are binding unless appealed. Both the taxpayer and the Authority may appeal Committee decisions to the Administrative Court of Appeal within sixty days. While a Committee decision is generally enforceable immediately, the court may order a suspension. This provides an independent secondary level of review for tax disputes outside the General Tax Authority's direct hierarchy.