Section 65(2)(a) in The Orissa Hindu Religious Endowments Act, 1951
(a)Such trustee may, within fifteen days from the date of the receipt of such notice or within such further time as may be granted by [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] prefer his objection thereto, if any, to [the Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] in writing. Such objection may relate either to his liability to pay or to the amount specified in the notice. [The Commissioner] [Substituted vide Orissa Act No. 18 of 1954.] shall consider such objection and give his decision confirming withdrawing or modifying his original notice.