Section 146(2) in The Orissa Grama Panchayats Act, 1964
(2)An appeal against the decision of the Samiti, Parishad, or Revenue Divisional Commissioner, as the case may be, under Sub-section (1) shall respectively lie to the Collector, Revenue Divisional Commissioner and the State Government and an appeal against the decision of the Collector shall lie to the Revenue Divisional Commissioner; and all such appeals shall be preferred within thirty days from the date of such decision.
