Section 4(2)(e) in The Orissa Rural Employment, Education and Production Act, 1992
(e)every holder of a mineral-bearing land shall be liable to pay, by way of penalty in default without reasonable cause of payment of the tax assessed under clause (c) by the date specified in the notice of demand issued in this behalf, an amount, not exceeding the amount of such tax so remaining unpaid, as may be imposed by the notified authority in the manner prescribed :