Section 121(1) in The Orissa Grama Panchayats Act, 1964
(1)Where on the application of a Grama Panchayat the Sub-divisional Officer is of the opinion that any person, who in the capacity of a member, Sarpanch, Naib-Sarpanch or officer or other employee of the said Grama Panchayat had in his custody any record or money belonging to it, after his removal or suspension from or the termination of his office is not likely to deliver such record or pay such money, the Sub-divisional Officer may, by a written order, require that the record or money so detained be delivered or paid to the Grama Panchayat forthwith.
