Section 33(b) in The Orissa Betterment Charges Rules, 1958
(b)If it is found during the enquiry that some other person should have been rightly recorded in the place of the deceased, to pay the betterment charges, the S.D.O. without proceeding further with the enquiry shall notice to such persons to attend the enquiry at such time and place as may be fixed. A declaration in Form XVII shall be prepared according to the orders passed at the enquiry and published in the manner specified in Rule 32 (c). The copies of the declaration shall also be served on the person or persons affected by the transfer of liability of betterment charges.
