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[Cites 0, Cited by 0] [Section 78] [Entire Act]

State of Odisha - Subsection

Section 78(1) in Orissa Value Added Tax Act, 2004

(1)Any dealer or, as the case may be, the Government, if not satisfied with an order passed under sub-section (7) of section 77 may, within sixty days from the date of receipt of such order, prefer an appeal in the prescribed manner to the Tribunal:Provided that an appeal preferred after a period of sixty days may be admitted by the Tribunal, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.