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State of Odisha - Section

Section 12 in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005

12. Recovery of tax.

- The Notified Authority may forward to the Collector of the concerned district, a certificate under his signature specifying the amount of tax, penalty and fine, if any, liable to be paid under the provisions of the Act and these rules but not paid, who shall recover the same from the holder of the mineral bearing land as an arrear of land revenue.