Chapter III MISCELLANEOUS

If any instalment of eess or part thereof payable to Government or Intermediary is not paid within fifteen days from the date on which the same becomes due, the amount of such instalment or part thereof, together with interest at the rate of

4[twelve per centum] per annum calculated from the date on which such instalment became due and the costs of recover ing the same, may be recovered at any time within"

1. (a) three years after it becomes due, if the same is payable to an Intermediary; and
2. (b) ten years after it becomes due, if the same is payable to Government.

Every amount due, or which may

become due, to the Government under the provisions of the Rules this Act or the rules made thereunder in respect of any arrears of cess, any expenses incurred, any interest, fee or costs payable, any notice served, any fines imposed or on any other account shall be recoverable as an arrear of land revenue.

¹ Substituted by Orissa Act No. 10 of 1994

² Substituted by Orissa Act No. 5 of 1980, w.e.f. 20.05.1980

³ Deleted by Orissa Act No. 10 of 1965.

⁴ Substituted by Orissa Act No. 30 of 1992.

Sub-Deputy Collector with Collector's powers.- The Board of Revenue may

at any time invest any officer not below the rank of a Sub-Deputy Collector with the powers of a Collector under this Act or the Rules made thereunder to be exercised by such officer under the control and supervision of the Collector of the district or independently of such control and supervision as the Board of Revenue tor's powers, may direct.

The Collector may, with the sanction of the Board of Revenue delegate all or any of his powers and functions under this Act or the rules made there under to be exercised under his control and super vision by any officer not below the rank of a Sub- Deputy Collector.

The Collector or any officer exercising the powers of a Collector under this Act may, subject to the rules made thereunder, at any time enter upon any land but not a dwelling house with such officers or other persons as he considers necessary, and make a survey or take measurements thereof or do any other act which he considers necessary for carrying out any of his duties under this Act.

Subject to the provisions of this Act and the rules made thereunder, any officer in dealing and with proceedings or making an enquiry under this Act or the rules made thereunder shall have the powers of a Civil Court under the Code of Civil Procedure, 1908, for the purpose of enforcing the attendance of witnesses, compelling production of documents and examining witnesses on oath and such officer shall record the substance of the evidence, if any, taken by him.

(1) An appeal by any person aggrieved by any order made by the Collector under section 9-A shall, if preferred within thirty days from the date of the order appealed against, lie to- (a) the Collector of the district, when the order is made by an officer below the rank of such Collector; or (b) the Revenue Divisional Commissioner having jurisdiction when it is made by a Collector of a district. (2) An appeal by any person aggrieved by an order of assessment of cess made in proceedings in pursuance of section 9 shall, if filed. within thirty days from the date of the order appealed aginst, lie to the prescribed authority. (3) Appeals preferred under this section shall be heard and disposed of in the prescribed manner.

1. (a) the Collector of the district, when the order is made by an officer below the rank of such Collector; or
2. (b) the Revenue Divisional Commissioner having jurisdiction when it is made by a Collector of a district.

1. (2) An appeal by any person aggrieved by an order of assessment of cess made in proceedings in pursuance of section 9 shall, if filed. within thirty days from the date of the order appealed aginst, lie to the prescribed authority.
2. (3) Appeals preferred under this section shall be heard and disposed of in the prescribed manner.

The Board of Revenue may, of its own motion or on application, call for the records and revise any order passed under this Act or the rules made thereunder after giving the parties concerned an opportunity of being heard. [Explanation- Nothing in this section shall apply in relation to proceedings for assessment of cess in pursuance of an order made under section 8.] 1.Added by the Orissa Cess (Amendment,) Act, 1965 (Or. Act 10 of 1965), S. 5

(1) No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder. (2) No suit or other legal proceedings shall lie against the Government for any damage caused or likely to be caused or for any injury suffered or likely to be suffered by virtue of any provision of this Act or the rules made thereunder or by anything in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

1. (2) No suit or other legal proceedings shall lie against the Government for any damage caused or likely to be caused or for any injury suffered or likely to be suffered by virtue of any provision of this Act or the rules made thereunder or by anything in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

(1) The Government may, after previous make rules* for carrying out all or any of the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, they may make rules in respect of all or any of the matters expressly required or allowed by this Act to be pres cribed. (3) In making rules under this section the Govern ment may provide that a breach of any of the rule shall be an offence punishable with fine which may extend to two hundred fifty rupees. 2[x x x]

1. (2) In particular and without prejudice to the generality of the foregoing powers, they may make rules in respect of all or any of the matters expressly required or allowed by this Act to be pres cribed.
2. (3) In making rules under this section the Govern ment may provide that a breach of any of the rule shall be an offence punishable with fine which may extend to two hundred fifty rupees. 2[x x x]

If any doubt or difficulty arises in giving effect to the provisions of this Act, the Govern ment may, as occasion may require, by order, do anything, not inconsistent with the provisions of this Act or the rules made thereunder, which appears to them necessary for the purpose of removing the doubt or difficulty.