State Government upon the matter so referred shall be final and binding.

Adjudication of disputes between local authorities :— (1) When a dispute exists between a municipality and one or more other local authorities in regard to any matters arising under the provisions of this or any other Act and the State Government are of opinion that the local authority concerned are unable to settle it amicably among themselves, the State Government may take cognizance of the disputes, and —

1. (a) decide it themselves: or
2. (b) refer in for inquiry and report to an arbitrator or to a Joint Committee constituted under Section 61 for the purpose.

1. (2) The report referred to in clause (b), sub-section (1) shall be submitted to the State Government who shall decide the dispute in such manner as they deem fit.
2. (3) The decision of the State Government under clause (a) of sub-section (1) of under sub-section (2), as the case my be shall be final and binding on each of the disputing Local Authorities.
3. (4) The powers of the State Government under this section shall in relation to a dispute to which a cantonment authority is a party, be exercisable with the concurrence of the Central Government. (ED THE ORISSA MUNICIPAL MANUAL