Section 20 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
20. Appeals and Revision [Section 26].
(1)An appeal shall lie against an order passed, under the Act or these rules, by a District Magistrate to the Excise Commissioner within thirty days of the date of the order.(2)An appeal shall lie against any order passed in the first instance by the Excise Commissioner to the Board of Revenue within thirty days of the date of the order.(3)No appeal shall lie against an order passed in appeal but such order may be revised by the State Government if a petition is presented within sixty days of the date of such order.(4)A memorandum of appeal or a petition in revision shall be accompanied with a certified copy of the order, from which the appeal or revision is made, and may be presented by the party concerned either personally or through its Manager or agent or a legal practitioner or may be sent by registered post.
