Section 160(3) in The Orissa Municipal Corporation Act, 2003
(3)After examination and review of the report and statement by the Standing Committee on Taxation, Finance and Accounts, a printed copy of such report and statement together with a copy of the said committee's review shall be forwarded to the Corporator by such date as the said Standing Committee may from time to time specify and copies thereof, shall be placed for sale at the Corporation office at such price as the Commissioner may fix.