Section 38(3) in The Orissa Panchayat Samiti Act, 1959
(3)[ If in the opinion of the Collector immediate action is necessary to suspend any such resolution or order on any of the aforesaid grounds, he may, by order in writing, suspend the operation of the resolution or order and refer the matter to Government whose decision thereon shall be final] [Substituted vide Orissa Act No. 1 of 1968.] :Provided that where [the Collector] [Substituted vide Orissa Act No. 1 of 1968.] makes an order on any of the grounds referred to in Clauses (a) and (b) of Sub-section (1) shall also record his reasons therefor in the said order.
