Article 175 allows any party (the taxpayer or the Authority) dissatisfied with a Primary Court judgment to file an appeal, regardless of the financial value in dispute. However, filing an appeal does not stop the obligation to pay the tax amount adjudged by the lower court. This ensures that the legal process can move to higher judicial levels for further review while the state retains the right to collect the assessed tax in the interim. This provision is essential for maintaining the hierarchy of the Omani judicial system in tax matters.