State Act

The Odisha Prevention of Land Encroachment Act, 1972.

4. Levy of assessment of land unauthority occupied :– Any person unauthorisedly occupying any land which is the property of Government shall be liable to pay by way of assessment– (i) if the land so occupied was at any time assessed to rent, the full assessment for the whole period of occupation or a part thereof proportionate to the area occupied, as the case may be, provided that for special reasons 1[the Tahasildar may impose the full assessment of rent or any lesser sum irrespective of the area occupied; or (ii) if the land so occupied was not at any time assessed to rent, an assessment on the area occupied calculated for the same period at the rate imposed on lands of a similar description and with similar advantages in the vicinity or when no such prevailing rate exists, in such manner as may be prescribed 2[***]; 3[Provided that where the person unauthorisedly occupying such land is a landless person, the amount payable by him by way of assessment shall in no case exceed an amount equal to five times the annual assessment: Provided further that notwithstanding anything in the tenancy laws for the time being in force, payment of assessment under this sections shall not confer any right of occupancy.] Explanation :– For the purpose of the section occupation for an incomplete portion of an agricultural year may be deemed to be occupation for the whole of such year.