Section 23(3) in The Orissa Zilla Parishad Act, 1991
(3)If in the opinion of the Director immediate action is necessary to suspend any such resolution or order on any of the aforesaid grounds, he may, by order in writing suspend the operation of the resolution or order and refer the matter to Government whose decision thereon shall be final :Provided that where the Director makes an order on any of the grounds referred to in Clauses (a) and (b) of Sub-section (1) he shall also record reasons thereof in the said order.
