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State of Odisha - Section

Section 34 in The Orissa Luxury Tax Rules, 1995

34. Presentation of appeals and application.

(1)An appeal or an application for reference shall be presented in person by the appellant or by his authorised representative to the Registrar of the Tribunal during office hours or sent to him by registered post.
(2)Every appeal or application for reference presented by an authorised representative on behalf of a stockist shall be accompanied by a letter of authority authorising him as such.
(3)Every appeal or application for reference shall be accompanied by the fees as specified under rule 64.
(4)An application for reference shall clearly set out the question of law required to be referred to the High Court and the manner in which it arises and give concisely the reasons for urging that the Tribunal has ignored it or wrongly decided it.
(5)Every appeal or application for reference filed by a person other than the State Government shall specify the name and address of the appellant or the applicant and specify the State of Orissa represented by the Commissioner as the respondent or the opponent, as the case may be.
(6)Where an appeal or application for references is filed by the State Government, the name and address of the respondent or the opponent, as the case may be, shall be specified so far as they can be ascertained.