Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 15] [Entire Act]

State of Odisha - Subsection

Section 15(3) in The Orissa Luxury Tax Act, 1995

(3)
(a)Any stockist or, as the case may be, the State Government, dissatisfied with an appellate order made under Sub-section (2) may,within sixty days from the date of receipt of such order, prefer an appeal in the prescribed manner to the Tribunal against such order :
Provided that an appeal under this clause may be admitted after aforesaid period of limitation if the Tribunal is satisfied that the appellant had sufficient cause for not preferring the appeal within such period.
(b)The stockist or the State Government, as the case may be, on receipt of notice that an appeal has been preferred under clause (a) may, notwithstanding that the said stockist or, as the case may be, the State Government may not have appealed against such order or any part thereof, within sixty days of the service of the notice, file a memorandum of cross objections and such memorandum shall be disposed of by the Tribunal as if it were an appeal presented within time under clause (a).
(c)While disposing of an appeal under this Sub-section the Tribunal shall have same powers subject to the same conditions as are enumerated in Sub-section (2) and any order passed under this Sub-section shall, except as otherwise provided in Section 16, be final.