Section 15(1) in The Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Rules, 1973
(1)The cess payable under the provision of Orissa Cess Act, 1962, as amended from time to time, shall also be assessed on and in the consolidation area by the Assistant Consolidation Officer in course of settlement of rent under the provisions of Rule 14 and the cess so assessed shall be entered in the Land Register prepared under Clause (b) of Sub-Section (2) of Section 6.
