Section 107(3) in The Orissa Town Planning and Improvement Trust Act, 1956
(3)The following items shall be exempted from the provisions of Subsections (1) and (2), namely:(a)repayment of moneys belonging to contractors or other persons and held in deposit, and of moneys collected by, or credited to the Planning authority by mistake;(b)payments due under a decree of order of a Court passed against the Planning authority or against the Chairman, ex officio or under an award of the Tribunal;(c)sums payable under compromise of any suit or other legal proceeding or claim effected under Section 134;(d)sums payable under this Act by way of compensation; and(e)payments required to meet some pressing emergency.