Section 12(2) in The Orissa Board of Revenue Act, 1951
(2)Subject to the rules that may be made by the State Government the Board shall have power to make regulations regulating generally the practice and procedure of the board as to the time within which in the absence of any express provision in the relevant enactment, appeals or applications for revision to the Board may be filed, as to the cost of and incidental to any proceedings before the Board].
