Section 32(1) in The Orissa Luxury Tax Rules, 1995
(1)(a)A memorandum of appeal against an appellate order made under Sub-section (3) of Section 15 shall be preferred in Form XIII. It shall be verified in the manner specified therein.(b)A memorandum of appeal or a memorandum of cross-objection to be filed before the Tribunal for and on behalf of the State Government shall be signed and verified by the Commissioner or such other officer who may be authorised in this behalf by the Commissioner.(c)A separate form shall be used to prefer appeal against each order.
