Section 33(a) in The Orissa Betterment Charges Rules, 1958
(a)When information is received that any assesses of betterment charges is dead, the Sub-Divisional Officer in whose jurisdiction the land for which the deceased was liable to the payment of betterment charges is situate, shall find out by local enquiry and in consultation with the mutation records as to them person or persons who have succeeded to the deceased's interest in the land. Such person or persons shall be called upon by service of notice to appear at such time and place to be specified in the notice before the Sub-divisional Officer to show cause why the betterment charges due from the deceased should not be recovered from him or them. After hearing all such persons as may appear or if no one appears, the Sub-divisional Officer shall state in the order passed by him the person or persons liable to discharge the liability.
