85. Collectors in [Orissa and] Midnapore may order certain revenue-free estates to be annexed to other estates for purposes of payment of cess. - [In any district of the [State] of Orissa and] in the district of Midnapore, the Collector may at any time, with the sanction of the Commissioner, order that any revenue-free estate not exceeding five hundred standard bighas in extent, of which the valuation shall have been completed, shall, for the purpose of payment and levy of the cesses due in respect thereof, be annexed to any other estate within, the ambit of which it is situate or which it adjoins.
