Section 53(2) in Executive Instructions Issued by the Board of Revenue, Orissa under the Orissa Fertilisers Loans Rules, 1965
(2)The Collector shall submit a consolidated return for the district in the same form as prescribed in sub-paragraph (1) so as to reach the Revenue Divisional Commissioner by the 15th of the month following the one to which the return relates. A copy of the return shall simultaneously be sent to the Board of Revenue.
