Taxes by whom payable :— Except as otherwise provided in this Act, any

tax which is assessed on the annual value of holding shall be payable by the owner of holding.

'[142. Establishment of Valuation Organisation and appointment of valuation officers :— (1) The State Government shall establish a Valuation Organisation consisting of such number of officers and other employees as they consider necessary.

1. (2) The State Government may, by notification—
   • (a) appoint such number of officers of the Valuation Organisation as they think fit to be Valuation Officers for the purposes of this Act; and
   • (b) define the municpalities within each such officer shall exercise jurisdiction.
2. (3) The Valuation Organisation and the officers and employees thereof shall be subject to the control of the Director.
3. (4) The Valuation Officers shall exercise such powers and perform such duties have been conferred or imposed upon them by or under the provisions of this Act.
4. (5) Every municipality shall pay the State Government such amount towards its contribution for maintenance of the Valuation Organisation as may be determined by the State Government.
5. (6) The principles according to which the amount of contribution is to be determined shall be as may be prescribed] (EA THE ORISSA MUNICIPAL MANUAL '[143. Preparation of valuation list :— (1) In respect of municipalities newly constituted and in respect to existing municipalities where the annual value of holdings has not been determined, the Valuation Officer, shall, *[after making an inquiry in the prescribed manner.] determine the annual value of all holdings within the municipality and shall prepare a valuation list containing such particulars as may be prescribed.
6. (2) The Valuation Officer shall thereupon forward a copy of the list so prepared to the municipality for its views and shall also publish the list in the prescribed manner inviting objections from persons interested to be filled before the Executive Officer within sixty days from the date of such publication.
7. (3) All objections received by the Executive Officer within the aforesaid period together with the views, if any, of the municipality expressed within the said period shall be forwarded to the Valuation Officer by the Executive Officer.
8. (4) After receipt of all such objections and views and after giving the person interested an opportunity of being heard, the Valuation Officer shall consider the objections and views and after making such alternations in the list as he deems necessary publish the list in the prescribed manner.
9. (5) The valuation officer in order to prepare the valuation list, may, whenever he thinks fit by notice require the owners or occupiers of all holdings to furnish him with returns of the rent or annual value thereof and a description of the holding containing such particulars as the valuation officer may direct and the valuation officer or any person authorised by him in writing in that behalf may, at any time, between sunrise and sunset, enter, inspect, and measure any such holding after having given forty-eight hours previous notice of his intention to the occupier thereof.] '[143-A. Executive Officer to perform duties of valuation officer during interim period.— The Executive Officer of the Municipality shall, until the appointment of a Valuation Officer thereof, exercise the powers and perform the duties of the Valuation Officer in respect of that Municipality.)

¹ Substituted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968