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The Orissa Value Added Tax Rules, 2005
CHAPTER XI : APPEAL, REVISION AND RECTIFICATION

88. Summary rejection of appeal. –

(1) If the memorandum of appeal is not in the specified form or if all the requirements of the form are not fully complied with, the appellate authority may reject the appeal summarily, after giving the appellant such opportunity, as it may think necessary, to rectify the defects.

(2) The appeal may also be summarily rejected on other grounds for which an order in writing shall be passed by the appellate authority:

Provided that before an order rejecting an appeal is passed, the appellant shall be given a reasonable opportunity of being heard.