Section 96(1)(e) in The Orissa Grama Panchayats Act, 1964
(e)fifthly, subject to such exemptions as the State Government may from time to time direct, all expenses, if any, incurred by the State Government in the preparation of electoral rolls the publication of nominations and result of elections, holding of elections and in matters ancillary or incidental thereto, excluding travelling allowance of officers of the State Government.