Section 114(3) in The Orissa Grama Panchayats Act, 1964
(3)The Grama Panchayat may, in accordance with a resolution passed in that behalf appeal to the Collector against the order made under Subsection (1) within thirty days from the date of the said order and the Collector after giving the Grama Panchayat an opportunity of being heard may cancel, modify or confirm the orders passed by the Sub-divisional Officer.
