Section 19(1) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(1)An appeal under Sub-section (1) of Section 15 from an order passed by the Assessing Authority shall lie to the [Joint/Deputy Commissioner of Profession tax under whose jurisdiction the place of work or principal place of work of the appellant is located] [Substituted vide O.G.E. No. 1579 dated 24.10.2009.].
