Section 28(1) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(1)Any person aggrieved by any order passed under sub-section (2) of section 3 or under section 8 may, within thirty days after the date of such order, appeal-(a)to the Revenue Commissioner, if such order is passed by the Collector or Deputy Commissioner of a district, or(b)to the Collector or Deputy Commissioner of the district, if such order is passed by an officer exercising the powers o a Collector under this Act.
