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[Cites 0, Cited by 0] [Section 16] [Entire Act]

State of Odisha - Subsection

Section 16(2) in The Orissa Luxury Tax Act, 1995

(2)If, for reasons to be recorded, the Tribunal refuses to make such reference, the applicant may, within thirty days of such refusal, either -
(a)withdraw his application (and if he does so, the fees paid shall be refunded), or
(b)apply to the High Court against such refusal.