Section 23A(5)(c) in The Orissa Irrigation Rules, 1961
(c)[ The Executive Engineer on receipt of the application, may after making such inquiry as he considers necessary, furnish a report containing justification for exemption or the extent of such exemption, if any, alongwith the application to the concerned Chief Engineer, Water Resources Department and the Chief Engineer after recording his opinion on the application shall forward the same to the State Government for taking final decision in the matter.] [Substituted vide O.G.E.No. 1423 Notification No. 51010-IIIW-Legislative 39/99,- R, dated 29.9.1999.]