Article 171 allows taxpayers to escalate disputes to the Primary Court (composed of three judges) within forty-five days of a Committee's grievance decision. If no suit is filed, the Committee's decision becomes final. Crucially, filing a suit does not suspend tax payment. The Court is limited to considering only those claims previously raised before the Committee. This provision marks the transition from quasi-judicial review to formal judicial litigation. Notably, the Law explicitly prohibits any conciliation or arbitration in Omani tax disputes, making the court system the final arbiter for contested liabilities.