Section 21 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
21. Application for appeal or revision.
(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.(2)The application for appeal or revision shall be accompanied by a copy of the order against which appeal or revision is filed as well as other relevant papers and such application shall be duly signed and verified by the appellant or the applicant, as the case may be.
