Section 6(8)(e) in The Orissa Compulsory Labour Rules, 1948
(e)All penalties imposed under Section 11 shall, under Sub-section (4) of the said section, be applied to the expenses of any works for the purpose of irrigation or drainage executed to the benefit of the village community to which the defaulters belong. It is not, however necessary, under that provision, to maintain an account of the penalties in respect of each work. A register in the form in the Appendix shall be maintained and shall contain entries of all sums paid or recovered under Section 11. The entries shall be by villages and not by works. These amounts may be spent on any work of irrigation or drainage which benefits the village to which the defaulters belong. The register shall not be destroyed but retained permanently in the taluk office.