Section 26(4) in The Orissa Municipal Corporation (Division of City into Wards, Reservation of Seats, and Conduct of Election) Rules, 2003
(4)The deposit made in respect of a candidate who is elected shall be so returned as soon as may be after the candidate has taken his seat in the Corporation or in pursuance of a direction by the State Government for the return of the deposit for the reason that the seat has not been so taken by the candidate.
