Section 35(2) in The Orissa Luxury Tax Rules, 1995
(2)If the Registrar feels that the appeal or application for reference does not conform to the requirements of the Act and Rules, he shall call upon the appellant or applicant by a notice in Form XVI to remedy the defects within a reasonable period not exceeding fifteen days to be specified by him. The Registrar may for good and sufficient cause extend the period, provided the aggregate period allowed does not exceed a month. If the defect or defects are remedied within the period allowed, the Registrar shall cause the appeal or application to be registered.
