Section 38A(10)(d) in The Orissa Land Reforms (General) Rules, 1965
(d)Every appeal or revision petition shall be drawn up in the form of a memorandum signed and dated by the appellant or petitioner or his recognised agent or his counsel the memorandum shall set forth concisely and under district heads the grounds of objections to the order appealed against or sought to be revised and such grounds shall be numbered consecutively.