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State of Odisha - Section

Section 40 in The Orissa Luxury Tax Rules, 1995

40. Procedure at the hearing.

- On the date fixed or on any other date to which the hearing may be adjourned, the appellant or applicant or his representative shall ordinarily be heard first in support of his appeal or application for reference. The respondent or the opponent or his representative shall, if necessary be heard next and in such case the former shall be entitled to submit a reply.