Section 23B(1) in The Orissa Land Reforms Act, 1960
(1)If any proceedings under Section 23, the validity of the transfer of any holding or any part thereof is called in question, or if such proceedings are for the recovery of possession of such holding, or part thereof, the burden of proving that the transfer was valid shall, notwithstanding anything contained in any other law for the time being in force, lie on the transferee.
