Section 27(2)(a) in The Orissa Grama Panchayats Act, 1964
(a)the manner of splitting up of Electoral Rolls of the Assembly Constituencies into parts for the purpose of constituting one or more of such parts into the Electoral Roll for a Grama, Palli Sabha and a Ward, the manner of revision of such roll from time to time, and the officer or authority by whom such splitting up or revision is to be carried out;