Section 5(iii) in The Orissa Prevention of Land Encroachment Rules, 1985
(iii)In the order-sheet of the case record in which assessment, penalty or fine, as the case may be, has been proposed to be reduced or remitted, the Tahasildar shall record a clear report as to whether the encroacher is landless. The extent of land, if any possessed by him, if he belongs to Scheduled Caste/Scheduled Tribe and whether he has means to pay the assessment, penalty or fine, and whether any certificate case was filed and why the same is not recoverable. The said case record shall be submitted through the Sub-Divisional Officer to the Collector who shall pass appropriate order to remit or reduce the assessment, penalty or fine, as the case may be, in the said case record;
