Section 8A(1)(c) in The Orissa Land Reforms Act, 1960
(c)where the conversion of the use of any agricultural land by a raiyat for the purposes other than agricultural has been made prior to the commencement of the Orissa Land Reforms (Amendment) Act, 1993 or, where the land has been transferred by the raiyat to any other person prior to such commencement, and the transferee uses the land for the purpose other than agriculture, without paying the premium fixed therefor as per the provisions existing prior to the commencement of the Orissa Land Reforms (Amendment) Act, 2006, such raiyat or such transferee, as the case may be, is required to pay conversion fees within the prescribed period and in the prescribed manner in respect of that land as calculated at the rate equivalent to fifty per centum of the rate of conversion fees specified against that category of the land in Sub-section (2) and the kissam of the land so converted shall, after the payment, be corrected accordingly;