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State of Odisha - Section

Section 35 in The Orissa Luxury Tax Rules, 1995

35. Registration of appeal and application.

(1)On receipt of an appeal or application for reference, the Registrar shall endorse on the date of receipt. The Registrar shall thereafter, as soon as possible, examine -
(i)whether the person representing it has the authority to do so, and
(ii)whether it conforms to the provisions of the Act and Rules and if he is satisfied on these points, he shall cause it to be registered in the appropriate register maintained under rule 36.
(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.
(8)If the defect or the defects are not remedied within the period allowed, the Registrar shall make a report to that effect to the Tribunal who may reject the appeal or application or fix a date for hearing the matter and give due notice of such hearing to the applicant or his authorised representative in Form XVII.
(4)On the date so fixed, the Tribunal shall, after hearing the appellant or his representative pass orders directing either the registration of the appeal or application for reference, or its rejection. Where the appeal or application for reference is rejected, the Tribunal shall record its reasons for doing so.