(6)that the proposed building would be an encroachment upon Government or Municipal land.Whenever Executive Officer or the [Municipality] [Substituted vide Orissa Act No. 11 of 1994. w.e.f. 31.5.1994.] refuses to approve a buildings-site for a building or to grant permission to construct or reconstruct a building, the reasons for such refusal shall be specifically stated in the order or resolution.