Section 138(t) in The Bihar and Orissa Local Self-Government Act, 1885
(t)[ generally determining the relations between District Boards, Local Boards and Union Committees and for the guidance of Boards and Committees and Government officers in all matters connected with the carrying out of the provisions of this Act;] [Clause (i) is in force in areas in which Part IV of B. and O. Act 3 of 1922, is not in force.]