Section 26(2)(v) in The Orissa Estates Abolition Act, 1951
(v)gross income from forests calculated on the basis of the appraisement made of annual yield of the forests on the date of vesting by a Forest Officer subject to the approval of the [Chief Conservator of Forests] [Substituted vide Orissa Act No. 2 of 1961.] such Forest Officer being not below the rank of a Divisional Forest Officer to be appointed in this behalf by the State Government;