Section 33 in The Orissa Betterment Charges Rules, 1958
33. Fixation of liability under Section 12 (2) of the Act in the event of the death of the assessee.
(a)When information is received that any assesses of betterment charges is dead, the Sub-Divisional Officer in whose jurisdiction the land for which the deceased was liable to the payment of betterment charges is situate, shall find out by local enquiry and in consultation with the mutation records as to them person or persons who have succeeded to the deceased's interest in the land. Such person or persons shall be called upon by service of notice to appear at such time and place to be specified in the notice before the Sub-divisional Officer to show cause why the betterment charges due from the deceased should not be recovered from him or them. After hearing all such persons as may appear or if no one appears, the Sub-divisional Officer shall state in the order passed by him the person or persons liable to discharge the liability.(b)If it is found during the enquiry that some other person should have been rightly recorded in the place of the deceased, to pay the betterment charges, the S.D.O. without proceeding further with the enquiry shall notice to such persons to attend the enquiry at such time and place as may be fixed. A declaration in Form XVII shall be prepared according to the orders passed at the enquiry and published in the manner specified in Rule 32 (c). The copies of the declaration shall also be served on the person or persons affected by the transfer of liability of betterment charges.
