Section 22 in The Orissa Motor Vehicles Taxation Rules, 1976
22.
[1] [Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986-SRO No. 319/86/22.3.1986.] An appeal under Sub-section (1) of section 18 of the Act shall be preferred within thirty days from the date of communication of such order-(a)to the Chairman, Regional Transport Authority of the concerned region against the orders/directions of [a Taxing Officer or other officer of a region] [Substituted vide Orissa Gazette Extraordinary No. 840/20.6.1988-Notification SRO No. 393/ 88/16.6.1988.];(b)to the [Joint Commissioner] [Substituted vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 401/94/3.5.1994.] Transport (Taxation) Orissa against the orders/directions of [a Taxing Officer or any other officer at the office of the State Transport Authority, Orissa below the rank of the Joint Commissioner, Transport (Taxation), Orissa] [Substituted vide Orissa Gazette Extraordinary No. 840/20.6.1988-Notification SRO No. 393/ 88/16.6.1988.](2)Every appeal referred to under Sub-rule (1) shall be in the form a memorandum specifying the name and address of the appellant the registration number of the motor vehicle, the date of the receipt by the applicant of the order appealed against and shall contain a clear statement of facts, the nature of relief prayed for and shall be verified and signed by the appellant or his authorised agent, as the case may be. Every such memorandum of appeal shall be presented in duplicate and shall be accompanied by a treasury challan for [rupees five hundred] [Substituted vide Orissa Gazette Extraordinary No. 1325/20.8.2002-Notification SRO No. 729/ 02/14.8.2002.] towards fee along with the original or certified copy of the order against which appeal is filed.(3)When the appellant does not comply with the requirements of Sub-rule (2) the appeal shall be summarily rejected.
