Section 2(2) in The Indian Registration (Orissa Amendment) Act, 1966
(2)An order of the Collector under Sub-section (1) shall be deemed to be an order made by the Collector under Section 47-A of the Indian Stamp Act, 1899 (2 of 1899) and shall be final subject to the decision in appeal, if any, under Sub-section (3) of the said section".
