Article 174 defines the scope of the Court's review during a tax suit. It mandates that the Court must decide on tax matters expeditiously. Most importantly, the Court's jurisdiction is limited to examining whether the Grievance Committee's decision was issued in compliance with the provisions of the Income Tax Law. This focus on legal compliance ensures that the Court acts as a check on the regulatory process, confirming that the administrative and quasi-judicial bodies followed the Sultanate's tax legislation correctly when determining the taxpayer's liability.