Section 11(7) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(7)The amount to be refunded under sub-rule (6) or where the holder of the mineral bearing land has paid in excess shall, wherever possible be adjusted against future taxes due and if no such adjustment is possible the amount shall be refunded by the Government on the recommendation of the notified authority by issuing a sanction order and shall make it over to the appellant or, as the case may be, to the holder of the mineral bearing land through the Government treasury. A copy of the sanction order shall also be forwarded simultaneously to the Treasury Officer concerned.
