Section 68(3)(b) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(b)In making purchases of forms, stationery and office furniture from sources other than specified in Sub-clause (a) above sealed tenders shall be invited for purchases exceeding Rs. 250 and not exceeding Rs. 20,000/- by giving wide publicity in the notice board of own office including Grama Panchayat Offices. In case of purchase of forms, stationery and office furniture exceeding, Rs. 20,000/- sealed tenders shall be invited by giving wide publicity through the local dailies.