State Act

THE ODISHA MUNICIPAL ACT, 1950

1[195-A. Appeal against levy of profession tax :– (1) Any person who is served with a notice under Section 192 may, within thirty days from the date of such service, prefer an appeal against the demand made in the notice before the District Magistrate or such other authority as may be prescribed: Provided that no appeal shall be entertained unless the appellate authority is satisfied that the appellant has made payment of the tax so demanded. (2) If as a result of the decision in the appeal the tax demanded from the appellant is set aside or reduced the amount paid by way of tax or, as the case may be, paid in excess shall be refunded to the appellant in the prescribed manner or adjusted towards the tax due from him in respect of any other period.]