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State of Odisha - Section

Section 38 in The Orissa Luxury Tax Rules, 1995

38. Filing memorandum of cross objection.

(1)When an appeal is admitted under Rule 37, the Tribunal shall forthwith serve notice in Form XXI on the respondent for filing memorandum of cross-objection, if any within sixty days of the date of receipt of the notice by the respondent.
(2)The memorandum of cross-objection, if any, shall be filed in duplicate duly signed by the respondent or his representative.
(3)Soon after the filing of the memorandum of cross-objection by the respondent, the duplicate copy thereof shall be endorsed by the Tribunal to the appellant.