Section 20 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
20. Revision.
(1)A revision under Sub-section (1) of Section 16 shall lie, from an order passed in appeal, to the Commissioner of Profession Tax.(2)No revision shall be entertained after the expiry of a period of four months from the date of receipt of the order passed in appeal.Explanation. - In this rule the expression Commissioner shall include an Additional Commissioner of Profession Tax.
