Section 15(4)(a) in The Orissa Luxury Tax Act, 1995
(a)Subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may, on application by a stockist or person, or on his own motion, revise any order made under this Act or the rules made thereunder by any person other than the Tribunal, appointed under Sub-section (1) of Section 3 to assist him :