Section 6(c) in The Administration of Orissa States Orders, 1948
(c)An appeal shall lie from an order, judgement or decree of a Sub-divisional Officer or officer specially empowered under sub-paragraph (b) to the Collector, who may either hear the appeal himself or transfer it to an Additional Collector or to any Revenue Officer subordinate to the Collector and specially empowered by the Commissioner, to hear revenue appeals. The Collector may withdraw to his file any appeal so transferred.
