Section 9(2) in The Orissa Panchayati Raj Finance Commission (Miscellaneous Provisions) Act, 1993
(2)In the performance of their functions the Commission shall also have the powers to-(a)enter into the premises of any Panchayati Raj institution [or a Municipality] [Inserted vide Orissa Act No. 14 of 1996 O.G.E.No. 1405 dated 30.12.1996.] to inspect its functioning; and(b)review the day to day income, expenditure of any such institutions and to examine-(i)the pattern of assistance required from the Government for such institutions;(ii)the principles which shall govern the grant-in-aid from the Government to such institutions;(iii)the measures directed towards maintaining a sound financial position of such institutions including the powers to impose taxes and fees;(iv)such other matters as they may consider appropriate for the purpose of laying a sound financial base for such institutions to enable them to discharge their powers and functions effectively.Chapter-III Miscellaneous
