Section 57A(4) in The Orissa Land Reforms Act, 1960
(4)On receipt of an application under Sub-section (3), the Tribunal may after making such inquiry and in such manner as may be prescribed by order, declare such trust to be a religious or charitable trust or refuse to make such declaration :Provided that no order refusing to make such declaration shall be made without giving an opportunity to the trustee or trustees being heard in the matter.