Section 4(2)(b) in The Orissa Rural Employment, Education and Production Act, 1992
(b)every holder of a mineral bearing land shall be liable to pay, by way of penalty in default of payment of tax payable by him under clause (a) for any [period] [Substituted vide Orissa Gazette Extraordinary No.1579-Dated/6.12.1993- Notification ,No.15273-Legislative-Dated/6.12.1 993.] by the prescribed date, an amount not exceeding the amount of such tax payable for such [period] [Substituted vide Orissa Gazette Extraordinary No.1579-Dated/6.12.1993- Notification ,No.15273-Legislative-Dated/6.12.1 993.], as may be imposed by the notified authority at the time of assessment of such tax under clause (c), in the manner prescribed ;