Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 15(4)] [Section 15] [Entire Act] State of Odisha - Subsection Section 15(4)(b) in The Orissa Luxury Tax Act, 1995 (b)If the Commissioner proposes to reject an application for revision under the foregoing provision he shall record the reasons for such rejection.