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W.P.(C) No.34989 of 2025, etc. Page 1 of 13 ORISSA HIGH COURT : CUTTACK W.P.(C) No.34989 of 2025 In the matter of an Application under Articles 226 & 227 of the Constitution of India, 1950 *** Manas Jena
Aged about 66 years
Son of Late Suresh Chandra Jena
At/P.O.: Nampo, P.S.: Jaleswar
District: Balasore, Chairman of Tadeswar Panchayat Samiti
District: Balasore. … Petitioner. -VERSUS- State of Odisha Represented through
Commissioner-cum-Secretary to Government
Panchayati Raj Department
Odisha Secretariat
Bhubaneswar District: Khordha. … Opposite Party. Counsel appeared for the parties: For the Petitioner : M/s. Sukanta Kumar Dalai,
Premananda Swain,
Satyabrata Mahapatra,
Bivasini Bhuyan,
Jagyaseni Bhuyan and
Subarna Keshari Panda,
Advocates. For the Opposite Party : Mr. Kailash Chandra Kar,
Government Advocate
W.P.(C) No.34989 of 2025, etc. Page 2 of 13 WITH W.P.(C) No.26983 of 2025 Manas Jena
Aged about 66 years
Son of Late Suresh Chandra Jena
At/P.O.: Nampo, P.S.: Jaleswar
District: Balasore, Chairman of Tadeswar Panchayat Samiti
District: Balasore. … Petitioner. -VERSUS-
1. State of Odisha,
represented through
Chief Secretary to Government
Lokaseva Bhawan, Bhubaneswar
District: Khordha. 2. State of Odisha Represented through
Commissioner-cum-Secretary to Government
Panchayati Raj Department
Odisha Secretariat
Bhubaneswar District: Khordha. … Opposite Parties Counsel appeared for the parties: For the Petitioner : M/s. Sukanta Kumar Dalai,
Premananda Swain,
Satyabrata Mahapatra,
Bivasini Bhuyan,
Jagyaseni Bhuyan and
Subarna Keshari Panda,
Advocates. W.P.(C) No.34989 of 2025, etc. Page 3 of 13 For the Opposite Party : Mr. Kailash Chandra Kar,
Government Advocate WITH W.P.(C) No.25210 of 2025
1. Satyanarayan Agarwal
Aged about 57 years
Son of Late Radheshyam Agarwal
At: Saradhpali, Lapanga, Rengali
District: Sambalpur – 768 212
(Chairman, Rengali Block). 2. Pradeep Pradhan
Aged about 60 years
Son of Ramachandra Pradhan
At: Rathasahi, Redhakhol, Rairakhol Sambalpur – 768 106
(Chairman, Redhakhol Block). 3. Bhubaneswar Kisan
Aged about 56 years
Son of Bhakti Kisan
At: Uper Pada, Tureinkitimala
Sambalpur. (Chairman, Kuchinda) … Petitioners -VERSUS-
1. State of Odisha,
represented through
Chief Secretary to Government
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha, Odisha. W.P.(C) No.34989 of 2025, etc. Page 4 of 13
2. State of Odisha Represented through
Secretary Panchayati Raj and
Drinking Water Department
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha, Odisha. 3. State of Odisha Represented through
Secretary Department of Finance
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha, Odisha. … Opposite Parties. Counsel appeared for the parties: For the Petitioners : Mr.
Millan Kanungo,
Senior Advocate
Assisted by
M/s. Soumya Ranjan Mohanty,
Dipankar Acharya, B. Ray and P.K. Pradhan, Advocates. For the Opposite Parties : Mr. Kailash Chandra Kar,
Government Advocate WITH W.P.(C) No.27724 of 2025
Satyanarayan Agarwal
Aged about 57 years
Son of Late Radheshyam Agarwal
At: Saradhpali, Lapanga, Rengali
W.P.(C) No.34989 of 2025, etc. Page 5 of 13 District: Sambalpur – 768 212
(Chairman, Rengali Block). … Petitioners. -VERSUS-
1. State of Odisha,
represented through
Chief Secretary to Government
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha, Odisha. 2. State of Odisha Represented through
Secretary Panchayati Raj and
Drinking Water Department
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha, Odisha. 3. State of Odisha Represented through
Secretary Department of Finance
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha, Odisha. … Opposite Parties. Counsel appeared for the parties: For the Petitioners : Mr. Millan Kanungo,
Senior Advocate
Assisted by
M/s. Soumya Ranjan Mohanty,
W.P.(C) No.34989 of 2025, etc. Page 6 of 13
Dipankar Acharya, B. Ray and P.K. Pradhan, Advocates. For the Opposite Parties : Mr. Kailash Chandra Kar,
Government Advocate WITH W.P.(C) No.28955 of 2025
1. Minati Singh, Aged about 35 years,
Daughter of Gopal Singh,
At: Ankapura, Manatri,
District: Mayurbhanj. 2. Sudhanya Naik,
Aged about 46 years,
Son of Bhagabata Naik,
At: Dukura, Khejurdiha,
District: Mayurbhanj. 3. Kabita Manjari Nayak,
Aged about 40 years,
Wife of Bidyadhar Nayak,
At:Janmunti, Raruam,
District: Mayurbhanj. 4. Kausalya Majhi,
Aged about 42 years,
Wife of Gopinath Majhi,
At: Garagadia, District: Mayurbhanj. 5. Pitha Nath Soren,
Aged about 41 years,
Son of Sukul Soren,
At: Galgan, Chadheigan,
W.P.(C) No.34989 of 2025, etc. Page 7 of 13 P.O.: Kostha,
District: Mayurbhanj. 6. Panamai Marndi,
Aged about 43 years,
Daughter of Laxman Saren,
At: Mahabila,
District: Mayurbhanj. ... Petitioners. -VERSUS-
1. State of Odisha,
represented through
Chief Secretary
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha. 2.
State of Odisha Represented through
Secretary Panchayati Raj and
Drinking Water Department
Lokaseva Bhawan, Sachivalaya Marg
Bhubaneswar District: Khordha. 3. State of Odisha Represented through
Secretary Department of Finance
Lokaseva Bhawan
Sachivalaya Marg
Bhubaneswar District: Khordha. … Opposite Parties. W.P.(C) No.34989 of 2025, etc. Page 8 of 13 Counsel appeared for the parties: For the Petitioner : Mr. Millan Kanungo,
Senior Advocate
Assisted by
M/s. Soumya Ranjan Mohanty,
Dipankar Acharya, B. Ray and
P.K. Pradhan, Advocates. For the Opposite Parties : Mr. Kailash Chandra Kar,
Government Advocate WITH W.P.(C) No.30179 of 2025
Smt. Upama Behera
Aged about 52 years
Daughter of Madhab Behera
At: Teli Sahi, P.O.: Banamalipurpatana
District: Nayagarh – 752 077. ... Petitioner. -VERSUS-
1. State of Odisha,
represented through
Chief Secretary to Government
Lokaseva Bhawan, Bhubaneswar
District: Khordha. 2. State of Odisha Represented through
Commissioner-cum-Secretary
Panchayati Raj and
Drinking Water Department
Odisha Secretariat
Bhubaneswar District: Khordha. … Opposite Parties. W.P.(C) No.34989 of 2025, etc. Page 9 of 13 Counsel appeared for the parties: For the Petitioner : M/s. Amitabh Mishra,
Abhisek Kejriwal,
Ananya Pradhan,
Sasanka Sekhar Das and
Sritam Mohanty, Advocates. For the Opposite Parties : Mr. Kailash Chandra Kar,
Government Advocate WITH W.P.(C) No.9572 of 2026
1. Saroj Kumar Pradhan,
Aged about 51 years,
Son of Late Dayanidhi Pradhan,
Chairman, Puintala Panchayat Samiti,
District: Bolangir. 2. Pranay Kumar Sahu,
Aged about 69 years,
Son of Late Birendra Kumar Sahu, Chairman, Gaisilet Panchayat Samiti,
District: Bargarh. ... Petitioners. -VERSUS-
1. State of Odisha,
represented through
Chief Secretary to Government
Lokaseva Bhawan, Bhubaneswar
District: Khordha. 2. State of Odisha Represented through
Commissioner-cum-Secretary
Panchayati Raj and
W.P.(C) No.34989 of 2025, etc. Page 10 of 13 Drinking Water Department
Odisha Secretariat
Bhubaneswar District: Khordha. … Opposite Parties. Counsel appeared for the parties: For the Petitioner : Mr. Manoj Kumar Mishra,
Senior Advocate
Assisted by
M/s. Tanmay Mishra,
Sangram Senapati, and
A.S. Mahaprashasta, Advocates. For the Opposite Parties : Mr.
Kailash Chandra Kar,
Government Advocate P R E S E N T:
HONOURABLE CHIEF JUSTICE MR. HARISH TANDON AND HONOURABLE JUSTICE MR. MURAHARI SRI RAMAN Dates of Hearing : 13.05.2026 :: Date of Order : 18.05.2026
ORDER The writ petitioner craves for a declaration of requirement of presenting the bill or other claim for payment to the Block Development Officer under sub- rules (1) and (2) of Rule 16 of the Odisha Panchayat Samiti Accounting Procedure Rules, 2002 without countersignature of the Chairman or the Vice-
W.P.(C) No.34989 of 2025, etc. Page 11 of 13 Chairperson, as the case may be, to be ultra vires the powers conferred by and/or under the Odisha Panchayat Samiti Act, 1959; and that enhancement of the pecuniary limit for signing the payment order from
“two lakhs” rupees to “ten lakhs” rupees dispensing with requirement of countersignature of the Chairman of the Samiti or the Vice-Chairperson of the Samiti under proviso to sub-rule (1) of Rule 16 by virtue of the Odisha Panchayat Samiti Accounting Procedure (Amendment) Rules, 2025 vide Panchayati Raj and Drinking Water Department Draft Notification bearing No.20745-PR- PADM-MISC-0010/2023/PR&DW [SRO No.566/2025], dated 31.07.2025 published in the Odisha Gazette Extraordinary No.2385, dated 31.07.2015 to be beyond scope envisaged under the Heading “Panchayats” in Part-IX of the Constitution of India. 2. These writ petitions were tagged to W.P.(C) No.27234 of 2025 for analogous hearing. These matters came up before this Court for hearing on 13.05.2026. Counter- affidavit has been filed in the said writ petition. Said Counter-affidavit is stated to be applicable to the batch of matters listed. 3. It is submitted by the learned counsel appearing for the respective parties that issue involved in these writ petitions are identical to those averments and contents mentioned in W.P.(C) No.27234 of 2025. It is conceded
W.P.(C) No.34989 of 2025, etc. Page 12 of 13 by the learned counsel for both sides that the result of said writ petition would abide these writ petition. 4. The counsel appearing for respective petitioner was given opportunity to address this Court on the legality and validity of the statutory rules, that is to say, Section 16 of the Odisha Panchayat Samiti Accounting Procedure Rules, 2002.
All the counsels have conceded that in the wake of clear stand taken by way of the counter affidavit that the Block Development Officer being Executive Officer of the Samiti acts under the overall control and supervision of the Chairperson and the payment order signed by him would be subject to audit mechanism vis- à-vis fund utilization guidelines and the amendment to the said Rules has been brought in order to reduce the work load of the Chairman so as that he would be in a position to focus on projects having more than the pecuniary limit specified therein, there remains no grievance of the Chairmen of the Samitis, as apprehended in the writ petitions. 5. Hearing of all these writ petitions along with W.P.(C) No.27234 of 2025 being concluded on 13.05.2026, the same were kept for preparation of judgment/order. 6. The
judgment in W.P.(C) No.27234 of 2025 is pronounced today (18.05.2026) in open Court culling out relevant portions of the counter affidavit where the
W.P.(C) No.34989 of 2025, etc.
opposite parties have admitted that the Block Development Officer would be acting at the instructions of the Chairman and he is under control, inspection and supervision of the Samiti. Furthermore, the provisions contained in Rule 90 and Rule 91 of the Odisha Panchayat Samiti Accounting Procedure Rules, 2002 have manifestly empowered the Chairman to have checks and balances over the functioning of the Block Development Officer. The counsels for the petitioners have unequivocally conceded to such stand taken by the Government of Odisha through the Panchayati Raj and Drinking Water Department.
7. Such being the position, the instant writ petitions stand
disposed of in terms of the judgment pronounced today (18.05.2026) rendered in W.P.(C) Nos.27234 of 2025 and 23206 of 2025. Pending Interlocutory Application(s), if any, shall stand disposed of accordingly.
(HARISH TANDON)
CHIEF JUSTICE
(MURAHARI SRI RAMAN)
JUDGE
High Court of Orissa, Cuttack The 18th May, 2026/Aswini/Bichi/Laxmikant SETHY Designation: PERSONAL ASSISTANT (SECY I/C) COURT, CUTTACK Signature Not Verified