Section 49(2) in The Orissa Land Reforms Act, 1960
(2)Notwithstanding anything in Sub-section (1) any party aggrieved by any entry in the roll relating to the rate of apportionment of any amount as between the holder of an encumbrance referred to it in Section 45 and the person liable to discharge the same, may apply to the Civil Court of competent jurisdiction within ninety days from the date of publication of the Roll under this section for establishing his claim in respect of such rate and the decision on such application, if any, shall be final :Provided that no such proceedings shall be maintainable against Government or the Revenue Officer or the authority prescribed under Subsection (2) of Section 48; nor shall any of them be deemed to be necessary or proper party on such proceedings.
