Section 49(3) in The Orissa Court of Wards Act, 1947
(3)Rules under this section may confer upon the Collector or any gazetted subordinate of the Collector all or any of the powers which a Civil Court might exercise in the execution of the decree if the execution thereof had not been transferred to the Collector, including the powers of the Civil Court under Rules 72 and 92 of Order XXI of the First Schedule to the Code of Civil Procedure, 1908 (V of 1908) and may provide for orders passed by the Collector or any gazetted subordinate of the Collector or orders passed on appeal with respect to such orders, being subject to appeal to and revision by superior revenue authorities as nearly as may be as the orders passed by the Civil Court, or orders passed on appeal with respect to such orders, would be subject to appeal to and revision by appellate or revisions Civil Courts under the Code of Civil Procedure, 1908 (V of 1908) or other law for the time being in force if the decree had not been transferred to the Collector.
