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[Cites 0, Cited by 3] [Section 79] [Entire Act]

State of Odisha - Subsection

Section 79(7) in Orissa Value Added Tax Act, 2004

(7)Any dealer or person or, as the case may be, the Government, aggrieved by any order passed by the Commissioner under sub-section (1) may, within sixty, days from the date of receipt of such order, prefer an appeal-
(a)If the order is passed by the Commissioner, to the High Court; and
(b)If the order is passed by any authority subordinate to the Commissioner, to the Commissioner.