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[Cites 0, Cited by 0] [Section 18] [Entire Act]

State of Odisha - Subsection

Section 18(3) in Orissa Entry Tax Act, 1999

(3)Subject to the rules and for reasons to be recorded in writing the Commissioner may, upon application filed within the prescribed time, revise any order passed by any authority subordinate to him :Provided that the Commissioner may, for reasons to be recorded in writing, reject an application for revision.