Section 76(1)(b) in The Orissa Grama Panchayats Act, 1964
(b)no immovable property shall be disposed of-(i)by sale, exchange, gift, mortgage or otherwise or by way of lease with permission for construction of permanent structures thereon without the prior sanction of the State Government; or(ii)by way of lease, not being a lease covered by Sub-clause (i) for a period exceeding three years without the prior sanction of the Collector.