Section 33 in The Orissa Entertainment Tax Rules, 2006
33. Appeals.
(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.(2)A copy of the appeal petitions along with its enclosures shall also be supplied simultaneously to the officer against whose order the appeal is preferred.(3)Where, on perusal of the appeal, the appellate authority is satisfied, it may grant a temporary stay with such condition as it may deem fit and send a copy of its order to the Commissioner and to the assessing authority and on receipt of such order the assessing authority has to act as per the orders passed by the appellate authority.(4)A copy of the final order passed by the appellate authority on the appeal shall also be sent to the Commissioner and if the appeal,-(i)is finally allowed by the appellate authority and the temporary stay granted, if any, is confirmed, all further proceedings in the matter shall be dropped;(ii)is allowed only partially, the order under appeal shall stand amended in accordance with the orders issued by the appellate authority and action shall be taken as per said orders;(iii)is rejected, the temporary stay granted, if any,shall stand vacated.(5)An appeal under Sub-section (2) of Section 21 shall be preferred to the Commissioner along with a certified copy of the appellate order.(6)The Commissioner shall hear and decide the appeal after giving the appellant a reasonable opportunity of being heard.
