Section 114(1) in The Orissa Grama Panchayats Act, 1964
(1)The Sub-Divisional Officer may, suo motu or on a reference by the Sarpanch under Section 20, after calling for an explanation from the Grama Panchayat and considering the explanation, if any, offered by the Grama Panchayat, rescind, modify or confirm any resolution or orders passed or made by the Grama Panchayat if in his opinion such resolution or order is of a nature as specified in any of the Clauses (a) to (e) of the said section.
