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State of Odisha - Section

Section 48 in The Orissa Luxury Tax Rules, 1995

48. Procedure in case of assignment.

- If during the pendency of an appeal or application for reference before the Tribunal the business of any stockist who is a party thereto is assigned to or devolves upon some other person either wholly or in part the Tribunal may on application of such assignee or such person on whom the business devolves, and such a person as a party to the appeal or application for reference.