Section 4(1) in The Orissa Rural Employment, Education and Production Act, 1992
(1)The tax payable per year under Sub-section (1) of Section 3-(i)in respect of land held by a raiyat shall be paid by the raiyat, for the land he holds, to the landlord under whom he holds the lands; and(ii)in respect of any land held under lease for industrial or any other purpose, not being any mineral-bearing land or land held by a raiyat, shall be paid by the lessee to the lessor, in such manner, at such intervals and by such dates as may be prescribed, and for the purposes of this section, the provisions contained in Sections 8, 9-A, 10-A, 10-B, 12, 13, 14, 15, 16, 17, 18, 19 and 20 of the Orissa Cess Act, 11 of 1962 shall mutatis mutandis apply.
