Section 8(1) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(1)The notified authority shall impose a penalty not exceeding three times of the tax in the event of default of payment of tax under rule 7 by the holder of any mineral bearing land, after giving him a reasonable opportunity of hearing by serving a fifteen days notice in Form- 'A' on him categorically specifying the amount of the proposed penalty therein.
