Section 6(b) in The Orissa Public Demands Recovery Rules, 1963
(b)wards estates in the State of Orissa which have difficulty in finding the money for purchase of stamps in advance are exempt from pre-payment of ad valorem and process fees in certificate cases, subject to the condition that no question of remission of the fees will be considered, however, insolvent the estate may be. The Board of Revenue shall be the authority to decide whether or not an estate should be exempted from pre-payment of fees above-mentioned for a given period;
