Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 237] [Entire Act] State of Odisha - Subsection Section 237(3) in Orissa Municipal Act, 1950 (3)Any sum paid in pursuance of the proviso to Sub-section (1) or recovered under Sub-section (2) in respect of any land shall be left out of account in determining the annual value of such land for the purpose of assessment.