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[Cites 0, Cited by 0] [Section 15] [Entire Act]

State of Odisha - Subsection

Section 15(4) in The Orissa Luxury Tax Act, 1995

(4)
(a)Subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may, on application by a stockist or person, or on his own motion, revise any order made under this Act or the rules made thereunder by any person other than the Tribunal, appointed under Sub-section (1) of Section 3 to assist him :
Provided that the Commissioner shall not entertain any such application for revision if the stockist or the person filing the same having a remedy by way of appeal under Sub-section (1), or Sub-section (3) did not avail of such remedy or the application is not filed within the prescribed period.
(b)If the Commissioner proposes to reject an application for revision under the foregoing provision he shall record the reasons for such rejection.
(c)Any stockist or person or, as the case may be, the State Government aggrieved by any order passed by the Commissioner on his own motion may, within sixty days from the date of receipt of such order, prefer an appeal,-
(i)if the order was passed by the Commissioner, to the High Court; and
(ii)if the order was passed by any authority sub-ordinate to the Commissioner, to the Commissioner;
(d)All orders passed under this Sub-section shall, subject to orders passed in an appeal, if any, be final.
(e)Notwithstanding anything contained in Sub-section (3) of Section 3, the Commissioner shall not, except with the prior approval of the State Government, delegate his powers under this Sub-section to any other person appointed under Sub-section (1) of Section 3 to assist him.