Section 5(i) in The Orissa Prevention of Land Encroachment Rules, 1985
(i)the Tahasildar shall enquire in detail regarding the movable and immovable properties of the encroacher and submit details thereof to the Sub-divisional Officer alongwith the case records. If the encroacher is a landless person no penalty shall be levied on him. If the extent of land owned by any landless person does not exceed 0.25 standard acre the Collector may either reduce or remit the amount of assessment payable under Section 4, or fine under Sub-section 3 of Section 7 to such a extent as he considers necessary :
