Section 4(2)(a) in The Orissa Rural Employment, Education and Production Act, 1992
(a)the tax payable for a year under Sub-section (1) of Section 3 in respect of a mineral-bearing land shall be, paid by the person who holds such land to such authority, not being inferior in rank to that of a Mining Officer or of a Deputy-Director of Mines-in-charge of a mining circle, as the State Government may, by Notification, specify (hereinafter referred to as the notified authority), in such manner, at such intervals and by such date or dates as may be prescribed :