Section 177(2) in The Orissa Municipal Corporation Act, 2003
(2)For the purposes of the inquiry referred to in clause (c) of Subsection (1), the Commissioner may himself record or may request the District Magistrate, as the case may be, to record or cause to be recorded, the whole or any part of such evidence as the parties may produce and where the District Magistrate to whom such request has been made, may either himself record the evidence or may direct any Magistrate subordinate to him to record the evidence and shall forward the record of such evidence to the Commissioner.