Section 5(1) in The Orissa Panchayat Samiti (Administration of Affairs) Rules, 1987
(1)At the end of the financial year, the Chairman of the Panchayat Samiti shall record his remarks on the work of the Block Development Officer in the form set forth in Appendix-A and forward it in triplicate to the Collector of the district by the 15th of April. The Sub-divisional Officer shall record his remarks on the work of the Block Development Officer in the form set forth in Appendix-B and send three copies of the same to she Collector by the aforesaid date. The Collector shall obtain the remarks of the concerned Project Officer of the District Rural Development Agency and (for Block Development Officers of Tribal Sub-Plan Block) the remarks of the Project Administrator, I.T.D.A. on the work of the Block Development Officer. He shall record his remarks as the Countersigning Officer in the form submitted by the Subdivisional Officer after taking into consideration the remarks of the Chairman of the Samiti, the Sub-divisional Officer, Project Officer of the District Rural Development Agency or the Project Administrator of the I.T.D.A., as the case may be. The remarks of the two last mentioned officers need not be placed in the character roll dossier, but the remarks of the Chairman shall be placed as a separate sheet in the dossier. After recording his remarks, the Collector shall send the dossier in triplicate to the Revenue Divisional Commissioner who shall record his remarks as the accepting authority and send it to the General Administration (Special Establishment) Department, as far as possible, the process should be completed by the 31st of May :Provided that no remark shall be recorded by the Chairman, as aforesaid, after demitting office.
