Section 102(7) in The Orissa Grama Panchayats Act, 1964
(7)If a Grama Panchayat is unable to realise the tax, toll, rate, rent or fee or any sum on any account whatsoever as aforesaid, it may apply to the Collector to recover the same as arrear of land revenue and on receipt of such application, the Collector shall, after holding such enquiry as he thinks fit, proceed to recover the sum as an arrear of land revenue unless such sum is directed to be written off by the Grama Panchayat under Section 104.
