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State of Odisha - Section

Section 28 in The Orissa Luxury Tax Rules, 1995

28. Summary rejection of appeal.

(1)If the memorandum of appeal is not in the specified form or if all the requirements of the form are not fully complied with, the appellate authority may reject the appeal summarily, after giving the appellant such opportunity as it may think fit to rectify the defects.
(2)The appeal may also be summarily rejected on other grounds, if any, which shall be reduced to writing by the appellate authority :Provided that before an order rejecting an appeal is passed the appellant shall be given a reasonable opportunity of being heard.