(d)record in writing for the consideration of any [Municipality] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] or [Chairperson] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] any observation they or he may think proper in regard to its or his proceedings or duties.