Section 5 in The Orissa Rural Infrastructure and Socio-Economic Development Act, 2004
5. Appeal.
(1)Any person aggrieved by any order of assessment passed by the notified authority may prefer an appeal before the appellate authority within thirty days from the date of receipt of the copy of such order and the appellate authority may pass such order thereon as it may deem just and proper:Provided that the appellate authority may admit the appeal after the period so specified if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period:Provided further that no appeal shall be entertained by the said authority unless half of the tax assessed and demanded is paid.(2)Any order passed by the notified authority, subject to the order passed in appeal, if any, shall be final.
