Section 15(3)(b) in The General Provident Fund (Orissa) Rules, 1938
(b)In the case of employees of the office of a Head of Department or department of the Secretariat, the Head of Department or the Secretary of the department as the case may be shall be competent to sanction the advance. In case of non-gazetted employees the Head of Department of the secretary of the department, as the case may be, may authorise a gazetted officer of the department to sanction the advance.]