Section 45(6) in The Orissa Irrigation Rules, 1961
(6)As soon as an objection filed against the preliminary assessment within the period specified in the notice issued under Sub-rule (3) has been disposed of, or, where no objection has been filed, as soon as the period specified for filing objection has elapsed, the Irrigation Officer shall cause a notice of demand of the amount of compulsory basic rate finally assessed under Section 28 to be served as nearly as possible in Form 'O' on every person liable to pay the same. If any objection has been preferred by any person in response to the notice of the preliminary assessment in Form 'N' served under Sub-rule (3), substance of the Irrigation Officer's decision on such objection shall be noted in remarks column of the notice of demand in Form 'O'.
