The volume of water flowing into the tank is equal to the volume of water that accumulates in the tank. The pipe is cylindrical. Diameter = 14 cm, so radius $r = 7$ cm. Area of cross-section of the pipe = $\pi r^2 = \pi (7)^2 = 49\pi$ cm$^2$. Speed of water flow = 12 km/hour. Convert to cm/hour: 12 km/ hour = $12 \times 1000 \times 100$ cm/hour = 1,200,000 cm/hour. Volume of water flowing out of the pipe per hour (Volume Flow Rate) = Area of cross-section $\times$ Speed Volume Flow Rate = $49\pi \text{ cm}^2 \times 1,200,000 \text{ cm/ hour}$. The rectangular tank has length $L = 60$ m = 6000 cm and width $W = 33$ m = 3300 cm. The desired rise in water level is $H = 28$ cm. The volume of water required in the tank = $L \times W \times H = 6000 \times 3300 \times 28$ cm$^3$. Let the time taken be $t$ hours. Volume of water needed = Volume Flow Rate $\times$ Time $6000 \times 3300 \times 28 = (49\pi \times 1,200,000) \times t$. Using $\pi = 22/7$: $6000 \times 3300 \times 28 = (49 \times 22/7 \times 1,200,000) \times t$. $6000 \times 3300 \times 28 = (7 \times 22 \times 1,200,000) \times t$. $6000 \times 3300 \times 28 = (154 \times 1,200,000) \times t$. $t = \frac{6000 \times 3300 \times 28}{154 \times 1,200,000}$. Simplify the expression: $t = \frac{6000 \times 3300 \times 28}{154 \times 1200000} = \frac{(6 \times 1000) \times (33 \times 100) \times 28}{154 \times (12 \times 100000)} = \frac{6 \times 33 \times 28 \times 100000}{154 \times 12 \times 100000}$. Cancel $100000$: $t = \frac{6 \times 33 \times 28}{154 \times 12}$. $t = \frac{6 \times (3 \times 11) \times (4 \times 7)}{(14 \times 11) \times (3 \times 4)} = \frac{6 \times 3 \times 11 \times 4 \times 7}{14 \times 11 \times 3 \times 4}$. Cancel $11 \times 3 \times 4$: $t = \frac{6 \times 7}{14} = \frac{42}{14} = 3$. The time taken is 3 hours.