Section 110(1) in The Orissa Grama Panchayats Act, 1964
(1)Without prejudice to the generality of the powers conferred under Section 109, the [Director, Collector, District Panchayat Officer appointed by the State Government or such other officer or person authorised under the said section or authorised by the Director, Collector or District Panchayat Officer] [Substituted vide O.G:E. No. 993 Notification No. 7703-Legislative dated 28.5.2001.] in pursuance of any special order made by the State Government in that behalf may -(a)by order in writing call for and inspect any book, register, record or document in the possession or under the control of a Grama Panchayat or a Committee;(b)call for the production of the cash balance in the custody of the Grama Panchayat;(c)inspect any institution, or immovable property belonging to or vested in or under the management, direction or control of a Grama Panchayat or a Committee or any work done or undertaken by or under the direction of the Grama Panchayat or such Committee;(d)by order in writing direct a Grama Panchayat or Committee to furnish such statements, reports, copies of documents, records or registers relating to the Grama Panchayat or such committee as he thinks fit;(e)record in writing for the consideration of a Grama Panchayat or Committee any observation which he thinks proper in regard to the proceedings, or powers, duties and functions of the Grama Panchayat or such Committee.