3. Leavy of assessment on lands un-authorisedly occupied.
- Any person who shall unauthorisedly occupy any land which is the property of Government shall be liable to pay by way of assessment-(i)if the land so occupied was at any time assessed to rent the full assessment for the whole period of occupation or a part thereof proportionate to the area occupied, as the case may be, provided that for special reason the Collector or subject to his control, a Deputy Collector or a Sub-Deputy Collector may impose the full assessment of rent or any lesser sum irrespective of the area occupied;(ii)if the land so occupied was not at any time assessed to rent, an assessment on the area occupied calculated for the same period at the rate imposed on lands of a similar description and with similar advantages in the vicinity or when no such prevailing rate exists, in such manner as may be prescribed under section 8:Provided that notwithstanding anything in the Orissa Tenancy Act, 1913, (Bihar an Orissa Act II of 1913) payment of assessment under this section shall not confer any right of occupancy.Explanation. - For the purposes of this section occupation for an incomplete portion of an agricultural year may be deemed, to be occupation for the whole of such year.
