Section 33(1) in The Orissa Entertainment Tax Rules, 2006
(1)An appeal under Sub-section (1) of Section 21 shall be preferred to the Assistant Commissioner of Entertainment Tax (hereinafter referred to as the 'appellate authority') along with a certified copy of the order passed under Sub-sections (1) and (3) of Section 17 against which the appeal is made stating clearly the ground or grounds of appeal.
