Section 9(2)(b) in The Orissa Panchayati Raj Finance Commission (Miscellaneous Provisions) Act, 1993
(b)review the day to day income, expenditure of any such institutions and to examine-(i)the pattern of assistance required from the Government for such institutions;(ii)the principles which shall govern the grant-in-aid from the Government to such institutions;(iii)the measures directed towards maintaining a sound financial position of such institutions including the powers to impose taxes and fees;(iv)such other matters as they may consider appropriate for the purpose of laying a sound financial base for such institutions to enable them to discharge their powers and functions effectively.