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[Cites 0, Cited by 2] [Section 18] [Entire Act]

State of Odisha - Subsection

Section 18(5) in Orissa Entry Tax Act, 1999

(5)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 if-
(a)the order is passed by the Commissioner, to the High Court, and
(b)the order is passed by any authorities subordinate to the Commissioner, to the Commissioner.