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