46. Appeals in regard to final assessment [Section 29].
(1)An appeal under Section 29 shall be presented by the assessee or by his duly authorised agent by making in writing an application in duplicate to the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] within 30 days of the date of service of demand notice under Sub-rule (6) of Rule 45 and shall be accompanied by an authenticated copy of the notice of demand which is appealed against; provided that on sufficient cause being shown the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] may after expiry of 30 days admit an appeal.(2)On receipt of the application, the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] shall send to the Irrigation Officer, who made the assessment appealed against, a copy of the application and call for the latter's report thereon and the records of enquiry, if any, made by him under Sub-rule (4) of Rule 45. The Irrigation Officer shall submit to the [Sub-divisional officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] his report and other relevant papers, if any, within 15 days from the date of receipt of the [Sub-divisional Officer's] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] requisition for the same.(3)On receipt of the Irrigation Officer's report under Sub-rule (2) the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] may after giving the appellant a reasonable opportunity of being heard for reasons to be recorded in writing, allow in part or full or reject the application or pass such other orders as he may deem fit.(4)Pending consideration of the application, the [Sub-divisional Officer] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] may on sufficient grounds being shown stay recovery of the demand if not already paid. A copy of such stay order shall immediately be sent to the Irrigation Officer who made the assessment.(5)An authenticated copy of the [Sub-divisional Officer's] [Substituted vide Orissa Gazette Extraordinary No. 968 of 1988.] final order in appeal shall be sent to the Irrigation Officer concerned within 7 days from the date of the passing of such order.
