Section 121(2) in The Orissa Grama Panchayats Act, 1964
(2)If any such person as aforesaid shall not deliver the record or pay the money as directed, it shall be lawful for the Sub-divisional Officer-(a)for recovering such money, to direct that such money be recovered as an arrear of land revenue and on such direction being given such money shall be recoverable as arrear of land revenue from such person; and(b)for recovering any such record to issue a search warrant and to exercise all such powers with respect thereto as may be lawfully exercised by a Magistrate under the provisions of Chapter VII of the Code of Criminal Procedure, 1898 (5 of 1898).
