Section 12 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
12. Appeal, revision and review.
(1)Within thirty days from the date of receipt of the copy of an order or assessment, with or without penalty, under Section 10, any dealer may, in the prescribed manner, appeal to the prescribed authority against such assessment or penalty or both ;Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount of tax as the appellant may admit to be due from him has been paid :Provided further that the prescribed authority may admit the appeal after the period hereinbefore specified if the said authority is satisfied that the dealer has sufficient cause for not preferring the appeal within the said period.(2)Subject to such rules or procedure as may be prescribed, the appellate authority, in disposing of any appeal under Sub-section (1) may-(a)confirm, reduce, enhance or annual the assessment or penalty, if any, or both; or(b)set aside the assessment of penalty, if any, or both and direct the assessing authority to pass a fresh order after such further inquiry as may be directed.(3)Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner may, upon application or of his own motion, revise any order passed under this Act or the rules made thereunder by a person appointed under Section 7 to assist him :Provided that before rejecting any application for the revision of any such order the Commissioner shall consider it and shall record reasons for such rejection.(4)Subject to such rules as may be prescribed, any order passed under this Act or the rules made thereunder by any person appointed under Section 7 may be reviewed by the person passing it.(5)Before any order is passed under this section which in likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.(6)Any dealer while preferring an appeal or filing an application for revision under this section, shall deposit in the prescribed manner the prescribed fees or pay the same by way of affixture of Court-fee stamps on the memorandum of appeal or application for revision notwithstanding anything contained in the Court-fees Act, 1870 (7 of 1870).
