Section 40(1)(a) in The Orissa Land Reforms Act, 1960
(a)any transfer by way of mortgage executed in favour of -(i)the Central Government or any State Government;(ii)any public financial institution;(iii)any Bank to which the Orissa Co-operative Societies Act, 1962 (2 of 1963) applies;(iv)any corporation established by law which is owned, controlled or managed by the Central Government or by a State Government;(v)any company in which not less than fifty-one per cent of the paid-up share capital is held by the Central Government or by any one or more State Government;