Section 46G(2) in The Orissa Panchayat Samiti Election Rules, 1991
(2)If at an election, a candidate dies at any time on or after the date of the poll but before publication of the result under Rule 33, there shall be no countermanding and the result shall be declared as if the candidate has not died :Provided that in case upon declaration of result of the election the deceased candidate declared to have been duly elected, the Election Officer shall forthwith issue a notification to the effect that a casual vacancy has occurred and the provisions of these rules for conducting bye-elections to fill up the casual vacancy be applicable in such cases.]