Section 110(2) in The Orissa Grama Panchayats Act, 1964
(2)Subject to such rules as may be prescribed all registers, records and documents in the possession or control of a Grama Panchayat shall be open to inspection by the Chairman of the Samiti or of the Parishad and upon submission of the inspection report, if any, by such Chairman, the State Government may take such action as they deem proper.