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State of Odisha - Section

Section 37 in The Orissa Luxury Tax Rules, 1995

37. Admission.

(1)On registration of an appeal, the Tribunal shall go through the memorandum or appeal and enclosure, if any, and if it is prima facie of the opinion that there is substance in the appeal, it shall admit it.
(2)If the Tribunal is prima facie of the opinion that there is no substance in such appeal it shall fix a date for a preliminary hearing of which notice in Form XX shall be given to the appellant or his representative.The notice shall state that if the appellant or his representative does not appear before the Tribunal on the date so fixed or any other date to which the hearing may be adjourned, the appeal will be dismissed on the date so fixed. The Tribunal shall after hearing the appellant or his representative either admit the appeal or dismiss the same. When the appeal is dismissed, the Tribunal shall record reasons for doing so.