Section 28 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
28. Appeal and revision.
(1)Any person aggrieved by any order passed under sub-section (2) of section 3 or under section 8 may, within thirty days after the date of such order, appeal-(a)to the Revenue Commissioner, if such order is passed by the Collector or Deputy Commissioner of a district, or(b)to the Collector or Deputy Commissioner of the district, if such order is passed by an officer exercising the powers o a Collector under this Act.(2)Every order passed in appeal under this section shall, subject to the provisions of sub-section (3), be final.(3)The Revenue Commissioner may, at any time, call for and examine the record of any case in which any order referred to in sub-section (1) or sub-section (2) is passed for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining the record, pass any order which he thinks proper.
