Section 12A(4) in The Orissa Land Reforms (General) Rules, 1965
(4)(a)In both the cases under Sub-rules (2) and (3), before settling the land the authorised officer shall assess the quantum of premium to be paid in accordance with the rate prescribed in Sub-section (3) of Section 8-A of the Act and the land revenue as have been assessed for similar non-agricultural lands in the vicinity and intimate to the person who has so converted the agricultural land for purposes other than agriculture or the transferee, as the case may be, to deposit the amount of such premium and land revenue in full within thirty days :Provided that in cases covered under Sub-rule (2) the land revenue shall be payable with effect from the beginning of the agricultural year next after the date of conversion and in cases covered under sub-rule (3) it shall be payable from the beginning of the agricultural year next after the date on which actual conversion has taken place subject to the limitation under the Orissa Limitation (Recovery of Revenue) Act, 1964.(b)For payment of premium and land revenue in respect of cases under Sub-rule (2), the authorised officer may, on application, allow additional period not exceeding sixty days from the date of order of settlement to the applicant in exceptional and genuine cases.(c)The premium and land revenue so assessed in respect of cases under Sub-rule (3), may be paid in four equal quarterly instalments as specified by the authorised Officer and on default of payment by the last date of any quarter the balance amount shall be paid in one instalment within a period of one month from the last due date of payment, failing which the amount shall be recovered as arrears of land revenue under the Orissa Public Demands Recovery Act, 1962.