Section 18 in The Orissa Motor Vehicles Taxation Act, 1975
18. Appeal.
(1)Any person aggrieved by any order or direction of the Taxing Officer or by seizure made under Sub-section (2) of section 17 may, within prescribed time and in the prescribed manner, prefer an appeal to such authority on payment of such fees, if any, as may be prescribed.(2)Every appeal shall be heard and disposed of in the prescribed manner.(3)Every decision on such appeal shall', subject to the provisions of section 19, be final and shall not be called in question in any Court of law
