Section 102(3) in The Orissa Grama Panchayats Act, 1964
(3)An appeal against any claim included in a bill presented under Sub-section (2) may be filed in the prescribed manner before the Sub-divisional Officer within the period of fifteen days specified on the said sub-section and the decision of the Sub-divisional Officer shall subject to the decision in revision filed in the prescribed manner and within the prescribed time before the Collector, be final :Provided that no revision shall be entertained by the Collector against the orders of the Sub-divisional Officer confirming the liability of the claimant to the whole or any part of the amount claimed in the bill unless along with the application for the revision the claim amount as decided by the Sub-divisional Officer is deposited with the Grama Panchayat.
