Section 78 in The Orissa Motor Vehicles Taxation Act, 1975
78. Appeal - (1) An appeal from any order passed by the Tax Recovery Officer under this Schedule shall lie to the Transport Commissioner and, after admitting an appeal the Transport Commissioner may dispose of it himself or, if he so decides, may make over to an officer subordinate to him not below the rank of Joint Commissioner, Transport.
(2)Every appeal under this rule must be presented within thirty days from the date of the order appealed against.(3)Pending the decision of any appeal execution of the certificate may be stayed if the appellate authority so directs, but not otherwise.
