Section 5(a) in Orissa Land Encroachment Act, 1947
(a)if the land was at any time assessed to rent, a sum not exceeding five rupees or, when ten times the assessment payable for one year under section 3 exceeds five rupees, a sum not exceeding ten times such assessment, provided that no penalty shall ordinarily be imposed in respect of the unauthorised occupation of such land for any period not exceeding one year,
