Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 28(1)] [Section 28] [Entire Act] State of Odisha - Subsection Section 28(1)(b) in Orissa Motor Spirit (Taxation on Sales) Act, 1946 (b)to the Collector or Deputy Commissioner of the district, if such order is passed by an officer exercising the powers o a Collector under this Act.