Section 12 in The Orissa Local Fund Audit Act, 1948
12. Payment of expenses incurred in civil suit.
(1)All expenses incurred by the Collector in any suit that may be brought in a Civil Court under the provisions of the law for the time being m force for the recovery of arrears of land revenue shall, in the first instance, be borne by the Provincial Government.(2)The Provincial Government may recover from the Local authority concerned such amount as may be decreed as costs in favour of the Local authority and any amount so recoverable shall be paid to the Provincial Government by such Local authority.
