Section 38A(2)(b) in The Orissa Land Reforms (General) Rules, 1965
(b)"Co-operative Farming Society" shall mean a Society registered under the Orissa Co-operative Societies Act, 1962 and formed by landless agricultural labourers.(bb)[ The Revenue Divisional Commissioner may at any time revise the order of settlement of land passed by the Revenue Officer, Sub-divisional Officer, Additional District Magistrate or Collector, whether in exercise of original, appellate or revisional jurisdiction under this rule.] [Inserted by Notification No.86.496-Re-155/80-R-D.16.5.1980.]