Section 21 in The Orissa Entertainment Tax Act, 2006
21. Appeals.
(1)Any person aggrieved by an order under Sub-sections (1) and (3) of Section 17 may within one month from the date of service of such order, prefer an appeal to the Assistant Commissioner in such manner as may be prescribed.(2)An appeal shall lie from an appellate order of the Assistant Commissioner passed under Sub-section (1) to the Commissioner within one month from the date of service of such order in such manner as may be prescribed, and the order of the Commissioner shall be final.
