Section 3(4) in The Central Sales Tax (Orissa) Rules, 1957
(4)(a)An appeal under Sub-section (3-H) of Section 7 shall be in Form XIV and shall be preferred to the [appellate authority] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]. It shall be accompanied by the order appealed against in original or by a certified copy thereof unless omission to produce such order or copy is explained to the satisfaction of the appellate authority.(b)An appeal under this rule shall bear court-fee stamp of rupee one only and shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post.(c)The appellate authority shall before passing orders in an appeal give the appellant a reasonable opportunity of being heard.(d)The procedure to be followed in hearing the appeal under this rule shall be the same as those prescribed by the rules framed under [Orissa Value Added Tax Act, 2004.] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.]
