Section 98(3) in The Orissa Grama Panchayats Act, 1964
(3)[ On approval of the Grama Sasan to the annual budget or, as the case may be, the supplementary budget or revised budget, the Grama Panchayat shall forward the same to the Sub-Divisional Panchayat Officer appointed by the Director, who shall be competent to examine the budget and shall furnish his comments to the Grama Panchayat which shall be placed before the Grama Sasan for consideration and finalisation with or without any modification as may be necessary.] [Substituted vide O.A.15 of 1997, Orissa Gazette Extraordinary No. 1567, Notification No. 22433 dated 22.12.1997.]
