Section 14(5)(d) in The Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Rules, 1973
(d)When the rent is settled or made to have settled under this rule, it shall take effect from the beginning of the agricultural year next after the date of coming into force of the Final Consolidation Scheme under Sub-Section (2) of Section 22, unless Government, by order, prescribe any other date for the purpose :