Section 25(3)(b) in Bihar and Orissa Public Demand Recovery Rules
(b)(where the property to be sold is an interest in an estate or in part of an estate paying revenue to the Government) the revenue assessed upon the estate or part of the estate;(bb)where the property to be sold is the holding of an occupancy raiyat or a portion thereof, its value as determined by the Certificate Officer in the manner specified in sub-rule (2);