Section 6(a) in The Administration of Orissa States Orders, 1948
(a)Notwithstanding anything contained in the proviso to sub-paragraph (b) of paragraph 4 of this Order the Commissioner shall be the highest Revenue Authority in all Orissa States and shall exercise all original, appellate, or revisional revenue powers which were exercised by the Ruler of the States prior to the commencement of this Order. He may either on application by a party or on his own motion call for the records of any proceeding of any subordinate Revenue Authority and pass such orders as he thinks fit and may also delegate any or all of his revenue powers either conditionally or unconditionally to any other Revenue Officer subordinate to him:
