Article 167 defines the powers and procedural duties of the Grievance Committee. It is competent to adjudicate grievances filed against the Chairman's objection decisions. The Chairman is authorized to issue rules for the Committee's governance, including session procedures, filing dates, and notification methods. Most importantly, the Article mandates that the Committee must uphold fundamental litigation principles: the 'confrontation' principle (right to respond to the Authority's evidence), the right of defense, and the requirement to provide detailed reasoning for all decisions. This ensures a transparent, quasi-judicial process for taxpayers seeking to challenge the Authority's findings.