Section 15(2) in The Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Rules, 1973
(2)The cess so assessed shall, subject to alteration, if any, in proceedings under the Act and these Rules for alteration of rent, be deemed to have been correctly assessed under the Orissa Cess Act, 1962 and shall take effect from the date from which such rent takes effect ;Provided that the cess payable under any law for the time being in force shall continue to be so payable until after the cess assessed under this rules takes effect ;Provided further that in making assessment of cess under this rule, the annual value of lands held by land-owners in the consolidation area shall be construed [* * *] [Deleted vide R.D. Notification No. 27236.-C.H. (Legislative) 37/76-R in Orissa Gazette Extraordinary No. 701/30.4.1976.] or deemed to be the rent settled under [Sub-rule (5) of Rule 14] [Corrected vide Orissa Gazette Extraordinary No. 57/1975.] and entered in the Land Register under the said provision.
