Section 27(4) in The Orissa Municipal Delimitation of Wards, Reservation of Seats and Conduct of Election Rules, 1994
(4)The deposit made in respect of a candidate who is elected shall be so returned as soon as may be after the candidate has taken his seat in the Municipal Council or in pursuance of a direction by the State Government for the return of the deposit the fact that the seat has not been so taken by the candidate.
