p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 10489 of 2026 D. Srinivas and Others … Petitioner Mr. B.P. Das, Adv. -Versus - State of Odisha and others … Opp. Parties Mr. S. N. Patnaik, AGA CORAM: JUSTICE SASHIKANTA MISHRA ORDER_ 16.04.2026 1. This matter is taken up through hybrid mode. 2. Heard learned counsel for the petitioner and learned Addl. Government Advocate for the State. 3. The petitioner is aggrieved by order dated 31.03.2026 passed by the Collector, Rayagada relating to Biennial Revision of Market Value of Immovable Properties in respect of Rayagada Registration District for the year 2026-28. 4. Learned State Counsel submits that the above order is appealable before the Government as per Rule 46 of the Orissa Stamp Rules, 1952. 5. Since alternative efficacious remedy is available, the writ petition is disposed of granting liberty to the petitioner to prefer appeal before the appropriate authority. If such appeal is preferred with two weeks from today, the same shall be considered and disposed of in accordance with law. Order No. 01. p. 2 6. It shall be open to the petitioner to seek appropriate interim relief in respect of the existing valuation by filing appropriate application before the appellate authority. The same shall be taken up at the first instance and necessary orders be passed. (Sashikanta Mishra) A.K. Rana Judge Designation: P.A.