Section 16(2) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(2)Where the Collector is satisfied that countersignature by the Chairman in any case or group of cases has been unnecessarily delayed, he may direct the Block Development Officer to get the bill/bills signed by the Project Director, DRDA/Sub-Collector and pass the bill or claim for payment irrespective of the amount involved.
