Section 205(2) in The Orissa Municipal Corporation Act, 2003
(2)If any owner or occupier of any land or building in any ward in respect of which a public notice has been issued under Sub-section (1) has any objection to the manner of classification of any group or groups or the value per unit area of vacant land or the value per unit area of covered space of building in any group, he may submit to an officer of the Corporation, duly authorized by the Corporation, in this behalf, his objection in such Form, and containing such particulars, as may be prescribed, within sixty days from the date of publication of such public notice, and such objection shall be considered by the Corporation Valuation Committee.