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The short answer
Land revenue payment in Odisha can be made online on the Revenue Department's e-Pauti portal (odishalandrevenue.nic.in), using the district, tahasil, village and khata number shown in the Record of Rights. After payment you download the rent receipt (pauti) from the same portal. You can also pay at the Revenue Inspector's office or a Common Service Centre. Unpaid rent is a public demand and can be recovered through a certificate case.
What land revenue (khajana) is
Land revenue payment in Odisha is the yearly rent that every raiyat (recorded landholder) owes the State for land recorded in their name. In Odia it is called khajana, and the receipt is a pauti. The amount for each khata is fixed at settlement and is shown in the Record of Rights (RoR) along with the cesses payable on it. Cess on land revenue is levied under the Orissa Cess Act, 1962, and some khatas also carry other cesses or water rate where irrigation is supplied.
The sums involved are usually small, but the receipt matters. Tahasils, Sub-Registrars, banks and buyers routinely ask for up-to-date rent receipts when land is mutated, converted, mortgaged or sold. See how to read an RoR to find the rent figure for your khata.
Land revenue is different from holding tax. Land revenue is a State levy on land recorded in the RoR and is paid to the Revenue Department. Holding tax is a municipal tax on buildings and plots within a city or town, paid to the urban local body (in Bhubaneswar, the BMC, through the SUJOG portal). A house in a town may owe both. See holding tax in Bhubaneswar.
Before you pay: the details you need
- A current copy of the RoR from Bhulekh, which gives the district, tahasil, mouza (village), khata number, area and the recorded tenant's name.
- The financial year you are paying for.
- A mobile number, and UPI, net banking or a card for the payment.
If the land was recently bought or inherited and mutation is not complete, the RoR will still show the old name. Rent is paid against the khata as recorded. The portal lets the person paying (the "depositor") give their own name and relationship to the recorded tenant, but paying rent does not change the record. For that, apply for mutation.
Land revenue payment in Odisha online: step by step on e-Pauti
The e-Pauti portal (Online Land Revenue Payment) is run by the Revenue and Disaster Management Department and was developed by NIC Bhubaneswar. The screens change from time to time, but the steps are generally these:
- Open "Pay Land Revenue" on the portal.
- Select the land. Choose the financial year, district, tahasil and village, and enter the khata number. Check that the tenant's name, area and the rent and cess figures the portal shows match your RoR.
- Enter depositor details: name, relationship to the recorded tenant, address, mobile number and email.
- Pay through the treasury gateway. The payment is routed through the Odisha treasury, and a challan reference is generated. Note this reference before you go to the bank page.
- Complete the payment by the mode offered (the options shown on the gateway can differ from those described in guides, so use what the screen offers).
- Download the receipt. Use "Know Payment Status & Download Receipt" to view and save the rent receipt. If you lose the transaction details, the same section lets you look the payment up again using the land details.
Print or save the receipt as a PDF and keep it with your land papers. Check that the khata number, year and amount on the receipt are correct before you rely on it.
Paying khajana offline: RI office and CSC
You can still pay at the Revenue Inspector (RI) office of the circle where the land lies, which issues a receipt from its register, or through a Common Service Centre that offers e-Pauti payment. Ask for the receipt on the spot and check the khata number and year. If the RI office tells you the demand is different from what the RoR shows, ask for the demand in writing so it can be checked at the Tahasil.
Why the rent receipt matters, and what it does not prove
An up-to-date rent receipt is one of the papers commonly asked for in a conversion case, a mutation, a loan against land and before a sale. Buyers should ask the seller for recent receipts as part of the land-buying checklist, and check that they are in the name of the person actually selling.
A rent receipt is not proof of title. It shows that rent was paid for a khata in a given year. Courts may treat a long series of receipts as supporting evidence of possession, but they do not decide who owns the land. Paying rent for someone else's khata does not give the payer any right in it, and an owner does not lose title only because rent was not paid. Ownership turns on deeds, inheritance and the record of rights, which is why rent receipts are read together with those papers in a title search.
Arrears of land revenue and the consequences
Land revenue is a public demand. If it is not paid, the revenue authorities can recover it by certificate proceedings under the Odisha Public Demands Recovery Act, 1962, which can lead to notices, attachment and, in the end, sale of property to recover the dues. In practice, arrears are more often discovered when a person needs a clean receipt for a transaction and is asked to clear several years first.
Collection is pursued actively. In February 2026 the Revenue Department directed District Collectors to speed up collection of land revenue and water cess for 2025-26 against State targets, with weekly reviews by the Revenue Divisional Commissioners. If you receive a demand notice or certificate notice, read it for the years and amounts claimed and check them against your receipts before paying or objecting.
Wrong demand, split khatas and acquired land
- Demand does not match the RoR. Take the RoR, past receipts and the demand to the Tahasil and ask for correction. If the error is in the RoR itself, see correcting the Record of Rights.
- After partition or mutation. When a khata is split, the rent is apportioned between the new khatas in the mutation or partition order. If the old rent is still being demanded in full from one sharer, ask the Tahasil to give effect to the apportionment.
- Part of the land was acquired. When land is acquired for a project, the rent on the acquired portion should be abated and the RoR amended. In April 2026 the Revenue Department told Collectors to clear pending abatement and RoR-amendment cases for acquired land by 30 May 2026. If you are still being charged for land that was acquired, apply to the Tahasildar for abatement with the acquisition papers. See land acquisition compensation.
- Payment made but not reflected. Keep the challan reference and bank debit record, check the status on e-Pauti, and if it is still not shown, write to the Tahasil with those details.
Disputes that go beyond a billing error, for example over who is the recorded tenant, belong in the revenue courts; see how the revenue courts are arranged. Related work handled is described under land and property, and the offices are listed on the courts page.
Odia terms used in this guide
| Odia | Transliteration | Meaning |
|---|---|---|
| ଖଜଣା | khajana | land revenue or rent payable on land |
| ପାଉତି | pauti | rent receipt |
| ରୟତ | raiyat | recorded landholder |
Frequently asked questions
How can I pay khajana online in Odisha?
Use the e-Pauti portal at odishalandrevenue.nic.in. Choose Pay Land Revenue, select the financial year, district, tahasil and village, enter the khata number, add depositor details and pay through the treasury gateway.
How do I download my land rent receipt in Odisha?
On e-Pauti, open Know Payment Status and Download Receipt and look up the payment. Save the receipt as a PDF and check the khata number, year and amount.
Is a land tax receipt proof of ownership in Odisha?
No. A rent receipt shows that rent was paid for a khata. It may support a claim of possession, but title depends on deeds, inheritance and the Record of Rights.
What happens if land revenue is not paid in Odisha?
Arrears are a public demand and can be recovered through certificate proceedings under the Odisha Public Demands Recovery Act, 1962. You will usually also be asked to clear arrears before mutation, conversion or a sale.
Can I pay land revenue if mutation is not done in my name?
Yes. Rent is paid against the khata as it stands in the RoR, and the portal records you as the depositor. Paying rent does not change the record; apply for mutation separately.
Is land revenue the same as holding tax?
No. Land revenue is a State levy on land in the Record of Rights. Holding tax is a municipal tax on buildings and plots in towns, paid to the urban local body, such as through SUJOG in Bhubaneswar.
Official sources
- e-Pauti: Online Land Revenue Payment (Revenue & Disaster Management Department)
- Bhulekh: Odisha land records
- Revenue & Disaster Management Department, Government of Odisha
- The Orissa Cess Act, 1962 (India Code)
- Ommcom News (28 Feb 2026): collection of land revenue and water cess for 2025-26
- Odisha Barta (28 Apr 2026): deadline for land revenue abatement cases
General information, not legal advice. Every matter turns on its own facts and documents, and the law and official procedures change. Check the current position with the concerned office, or take advice on your own facts, before acting.