Section 11 in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
11. Appeal.
(1)An appeal may be preferred to the appellate authority against the order passed by the notified authority under rule 8,9 or sub-rule (3) of rule 10 in Form 'H' and may be presented either in person or by an agent or may be sent by a registered post.(2)The appellate authority shall not entertain any appeal unless half of the tax assessed and demanded is paid.(3)If the appellate authority after scrutiny of the appeal petition and the accompanied documents is of the opinion that those or any of the same is not in order, he may direct the appellant to rectify the deficiencies within a specified time and admit the appeal petition accordingly.(4)After admission of the appeal petition, the appellate authority may, call for production of any records or documents from the appellant, the notified authority and the Director of Mines and give a personal hearing to the appellant and pass such order as it may deem just and proper.(5)The appellate authority shall dispose of the appeal petition by a speaking order indicating clearly the amount of tax and the penalty, if any, which is found to be payable by the appellant or the amount to be refundable to the appellant under the Act.(6)A copy of the order passed by the appellate authority shall be furnished to the appellant free of cost.(7)The amount to be refunded under sub-rule (6) or where the holder of the mineral bearing land has paid in excess shall, wherever possible be adjusted against future taxes due and if no such adjustment is possible the amount shall be refunded by the Government on the recommendation of the notified authority by issuing a sanction order and shall make it over to the appellant or, as the case may be, to the holder of the mineral bearing land through the Government treasury. A copy of the sanction order shall also be forwarded simultaneously to the Treasury Officer concerned.
