Section 103(3) in The Orissa Municipal Employees' Pension Rules, 1989
(3)In case of default in payment of contribution both current and arrears and interest thereon, if any, as provided under Sub-rules (1) and (2), the Director shall realise the dues from the available grants-in-aid to be sanctioned in favour of the local authorities concerned or he may take such appropriate steps as he thinks fit, with the approval of the State Government to recover the amount.