Section 38(2)(b) in Orissa State Financial Corporation (Staff) Regulations, 1975
(b)subject to the provisions of any general or special order of the Managing Director, an employee may attend a farewell entertainment or a substantially private and informal character held as mark of regard to himself/herself or to some other employee of the Corporation or to a person who has recently quitted the service of the Corporation, on the occasion of the retirement from the service or department from a district or station of himself /herself or such other employee or persons.