(3)(a)An appeal shall lie to the State Government in respect of any order passed under Sub-section (2) within ninety days from the date of passing thereof.(b)The State Government shall also have power otherwise than on appeal to modify or cancel any order passed by the [Municipality] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] under Sub-section (2).