Section 213. Judicial review and enforcement

(a) Final orders of the board
  made pursuant to this article shall be conclusive against all parties to
  its proceedings and persons who have had an opportunity to be parties to
  its  proceedings  unless  reversed  or  modified  in   proceedings   for
  enforcement  or  judicial  review as hereinafter provided.  Final orders
  shall be  (i)  reviewable  under  article  seventy-eight  of  the  civil
  practice  law and rules upon petition filed by an aggrieved party within
  thirty days after service by registered or certified mail of a  copy  of
  such   order  upon  such  party,  and  (ii)  enforceable  in  a  special
  proceeding, upon petition of such board, by the supreme court, provided,
  however, that an order of the board which determines whether an employer
  or employee is subject to this article may be deemed final when made.
    (b) Orders of the board or its agents made  pursuant  to  subdivisions
  one  and  two  of  section  two  hundred  seven of this chapter shall be
  reviewable only in a proceeding brought under article  seventy-eight  of
  the  civil  practice  law and rules to review an order of the board made
  pursuant to subdivision three of  section  two  hundred  seven  of  this
  chapter.
    (c)  If  a  proceeding  by  the  board for enforcement of its order is
  instituted prior to the expiration of the period within  which  a  party
  may  seek judicial review of such order, the respondent may raise in his
  answer the questions authorized to be raised by section  seven  thousand
  eight  hundred  three of the civil practice law and rules and thereafter
  the  proceedings  shall  be  governed  by  the  provisions  of   article
  seventy-eight  of  the  civil  practice  law  and  rules  that  are  not
  inconsistent herewith, except that if an  issue  specified  in  question
  four of section seven thousand eight hundred three of the civil practice
  law  and  rules  is  raised,  the  proceeding  shall  be transferred for
  disposition to the appellate division of the  supreme  court.  Where  an
  issue specified in question four of section seven thousand eight hundred
  three  of  the  civil  practice  law  and  rules  is raised, either in a
  proceeding to enforce or review an order of  the  board,  the  appellate
  division of the supreme court, upon completion of proceedings before it,
  shall  remit  a  copy of its judgment or order to the court in which the
  proceeding was commenced, which court shall have  the  power  to  compel
  compliance with such judgment or order.
    (d)  In  a  proceeding to enforce or review an order of the board, the
  court shall have power to grant such  temporary  relief  or  restraining
  order  as  it deems just and proper, and to make and enter a judgment or
  decree enforcing, modifying and enforcing as  so  modified,  or  setting
  aside in whole or in part the order of the board.
    (e) The failure to perform the duties required by subdivisions two and
  three  of  section  two  hundred  ten of this chapter and by section two
  hundred eleven of this chapter shall be reviewable in a proceeding under
  article seventy-eight of  the  civil  practice  law  and  rules  by  any
  taxpayer,  as  defined  in  section one hundred two of this chapter. Any
  such taxpayer shall also have standing to institute any action described
  in subdivisions one and two of section one hundred two of this chapter.