48. Preparation and publication of Draft Assessment Roll.
(1)After the determination of the amounts under Section 47 and after ascertaining in the prescribed manner the dues payable to Government specified in Section 46 the Revenue Officer shall prepare and publish in the prescribed form and manner a Draft [* * *] [Deleted vide Orissa Act No. 30 of 1976.] Assessment Roll inviting claims and objections from persons interested, and after hearing such claims and objections, if any, received within sixty days of such publication dispose of the same in accordance with the provisions of this Act and the rule made thereunder.(2)An appeal, if preferred within thirty days from the date of the order under Sub-section (1) shall lie to the prescribed authority.
