Section 21(1) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(1)Application for appeal or revision shall be made in duplicate in Form XVII and shall be presented to the appropriate appellate or revisional authority, as the case may be, by the appellant or applicant in person or through his authorised representative or be sent by registered post to the said authority containing a clear statement of the facts and state precisely the relief prayed for.
