Within thirty days from the notification of the decision, an appeal may be filed with the regional administrative court around the jurisdiction of the court that issued the decision, even if a different legal method is provided for in other laws. However, the decisions of the administrative and tax courts in tax cases, full judgment cases and annulment cases filed against administrative proceedings, the amount of which does not exceed five thousand Turkish liras, are final and no appeal can be filed against them.
Objections are subject to the appeal procedures and principles. In the objections made against the decisions subject to appeal, the files are sent to the regional administrative court without taking into account the address and request in the petitions.
If the regional administrative court finds the decision of the court of first instance in accordance with the law as a result of its examination, it decides to reject the appeal. it is possible to correct material errors in the decision, it makes the same decision by making the necessary corrections.
If the district administrative court decides that the decision of the court of first instance is not in accordance with the law, it accepts the objection and decides to overturn the decision of the court of first instance. In this case, the district administrative court shall issue a new decision on the merits of the case. If it is deemed necessary during the examination, assistance may be requested from the court that made the decision or from another administrative or tax court. The court where assistance is requested conducts the necessary procedures as a priority and urgently.
If the regional administrative court finds the objection against the decision made as a result of the initial review justified, or if the case has been tried by a competent or non-competent court, or by a rejected or banned judge, it decides to accept the objection and overturn the decision of the court of first instance and sends the file to the relevant court. The decisions made by the regional administrative court in accordance with this paragraph are final.
The decisions of the regional administrative courts, which cannot be appealed in accordance with Article 46, are final. These decisions are sent together with the file to the court of first instance that issued the decision and are notified by these courts within seven days.
The judge who makes the decision applied for by way of appeal or participates in the decision may not participate in the examination of the same case by way of appeal by the regional administrative court.
An objection cannot be made in cases that are subject to the objection procedure.