Section 70(3)(d) in The Orissa Municipal Corporation Act, 2003
(d)is a person against whom an order or surcharge for willful negligence or misconduct has either been certified for payment or confirmed in case of an appeal in respect of any money or property of a Municipal Corporation, under the provisions of the Orissa Local Fund Audit Act, 1948 or a person against whom a decree has been passed under Section 375 of the Orissa Municipal Act, 1950; or