Comprehensive guide for MSME suppliers on delayed payment recovery, MSME Samadhaan portal filing, 3x compound interest claims, and Section 43B(h) enforcement.
In This Article
10 SectionsDelayed payments are the single biggest threat to the survival of Micro and Small Enterprises (MSEs). Across the industrial belts of Chhattisgarh—such as steel rerolling mills in Urla and Bhanpuri, fabrication units in Durg-Bhilai, and PWD civil contractors in Raipur—as well as rice millers and agrarian processors in Kalahandi and Jayapatna, working capital often gets trapped in unpaid receivables for 90 to 180 days. Corporate buyers, large contractors, and government departments frequently stretch credit terms, forcing small suppliers into cash credit interest traps or insolvency.
To combat this systemic cash flow chokehold, Parliament enacted the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006. The Act grants MSE suppliers statutory rights to demand payment within strict timelines, claim mandatory 3x RBI Bank Rate compound interest, and access a specialized recovery mechanism via the MSME Samadhaan Portal and Micro and Small Enterprises Facilitation Councils (MSEFC).
This guide breaks down the legal machinery under Sections 15 through 19 of the MSMED Act, the operational mechanics of the Samadhaan portal, the enforcement leverage introduced by Section 43B(h) of the Income Tax Act, and practical steps suppliers must take to recover outstanding dues along with penal interest.
1. Statutory Architecture of the MSMED Act, 2006 (Sections 15 to 19 & 23)
The MSMED Act provides an overriding legal mechanism that supersedes conflicting terms in private commercial contracts.
┌─────────────────────────────────────────────────────────────────────────────┐
│ MSMED ACT, 2006 - CORE SECTIONS │
├──────────────┬──────────────────────────────────────────────────────────────┤
│ Section 15 │ Mandatory 15-Day / 45-Day Payment Timelines │
│ Section 16 │ Mandatory Compound Interest at 3x RBI Bank Rate │
│ Section 17 │ Statutory Right of Supplier to Recover Payment & Interest │
│ Section 18 │ Reference to MSEFC for Conciliation & Binding Arbitration │
│ Section 19 │ Mandatory 75% Deposit by Buyer to Challenge Arbitral Award │
│ Section 23 │ Penal Interest Disallowed as Tax Expense under Income Tax │
└──────────────┴──────────────────────────────────────────────────────────────┘
Section 15: Mandatory Payment Timelines (15 vs 45 Days)
Section 15 imposes a strict statutory duty on every buyer purchasing goods or hiring services from a registered Micro or Small Enterprise:
- Where there is NO written agreement: Payment must be made within 15 days from the "day of acceptance" (or "day of deemed acceptance").
- Where there IS a written agreement: The agreed payment period cannot exceed 45 days from the day of acceptance.
Legal Precedent: Any contract clause stipulating a 60-day, 90-day, or 120-day credit period is legally void to the extent it exceeds 45 days. The 45-day cap is absolute under Section 15.
Day of Acceptance vs Day of Deemed Acceptance
- Day of Acceptance: The actual date of delivery of goods or rendering of services. If the buyer raises a formal written objection regarding quality or defect within 15 days of delivery, the date on which the supplier resolves the objection is treated as the day of acceptance.
- Day of Deemed Acceptance: If the buyer accepts delivery and raises no written objection within 15 days, the 15th day from delivery is legally deemed as the day of acceptance, and the credit period starts strictly from the delivery date.
Section 16: Mandatory 3x Compound Interest with Monthly Rests
If the buyer fails to clear the supplier's invoice within the statutory deadline prescribed under Section 15, Section 16 mandates that the buyer shall be liable to pay penal interest.
- Interest Rate: Compound interest calculated at three times (3x) the Bank Rate notified by the Reserve Bank of India (RBI).
- Compounding Frequency: Computed with monthly rests (compounded every month).
- Mandatory Nature: The statutory interest is non-negotiable. Courts and arbitral tribunals have no discretion to reduce, waive, or deny Section 16 interest.
Sample Calculation:
Assume the current RBI Bank Rate is 6.75% per annum.
- Statutory MSME Interest Rate:
6.75% x 3 = 20.25% per annum. - Because interest compounds on monthly rests, the effective annual interest rate yields approximately 22.2%.
Section 17: Statutory Right to Recover Dues and Interest
Section 17 creates a statutory right enabling the supplier to recover both the principal invoice amount and the compound interest calculated under Section 16 for any goods supplied or services rendered.
Section 18: MSEFC Jurisdiction, Conciliation, and Binding Arbitration
Section 18 empowers any registered Micro or Small supplier to refer an unpaid claim to the Micro and Small Enterprises Facilitation Council (MSEFC) established in their respective state (e.g., the Chhattisgarh MSEFC in Raipur or Odisha MSEFC in Cuttack).
SECTION 18 DISPUTE RESOLUTION STAGES
┌──────────────────────────────────────────────────┐
│ Step A: Online Filing on Samadhaan Portal │
└────────────────────────┬─────────────────────────┘
│
v
┌──────────────────────────────────────────────────┐
│ Step B: Statutory Conciliation Proceedings │
│ (Council attempts amicable settlement) │
└────────────────────────┬─────────────────────────┘
│
(If Conciliation Fails)
│
v
┌──────────────────────────────────────────────────┐
│ Step C: Mandatory Arbitral Proceedings │
│ (Under Arbitration & Conciliation Act, 1996) │
└────────────────────────┬─────────────────────────┘
│
v
┌──────────────────────────────────────────────────┐
│ Step D: Final Executable Arbitral Award │
└──────────────────────────────────────────────────┘
- Conciliation Phase: Upon receiving a reference, the MSEFC issues notice to the buyer and conducts conciliation proceedings under Sections 65 to 81 of the Arbitration and Conciliation Act, 1996.
- Arbitration Phase: If conciliation fails or yields no settlement, the Council terminates conciliation and either takes up arbitration itself or refers the case to an arbitration center. The resulting award has the full force of a decree issued by a Civil Court.
Section 19: The Mandatory 75% Pre-Deposit Shield
Buyers routinely attempt to delay recovery by challenging arbitral awards in District Courts under Section 34 of the Arbitration and Conciliation Act. Section 19 of the MSMED Act places a major restriction on such litigation:
- No court can entertain an application to set aside an MSEFC award or decree unless the buyer deposits at least 75% of the awarded amount (including principal and interest) with the court.
- The court may, at its discretion, release a portion of this deposited amount to the supplier during the pendency of the appeal.
Supreme Court Binding Ruling: In Gujarat State Disaster Management Authority vs. Asahi Tech and Silppi Constructions, the Supreme Court held that the 75% pre-deposit under Section 19 is mandatory and non-waivable. Courts cannot grant stay orders without receiving the 75% cash deposit.
Section 23: Complete Tax Disallowance of Penal Interest
Section 23 of the MSMED Act explicitly states that notwithstanding anything contained in the Income Tax Act, 1961, interest paid or payable by a buyer under Section 16 shall not be allowed as a deductible business expense.
If a corporate buyer pays Rs. 5 Lakhs as Section 16 interest to a supplier, this Rs. 5 Lakhs is added back to the buyer's taxable income, subjecting them to additional corporate income tax without any deduction.
2. Synergy with Section 43B(h) of the Income Tax Act, 1961
Introduced via the Finance Act 2023 and effective from Financial Year 2023-24 (Assessment Year 2024-25 onwards), Section 43B(h) has transformed MSME recovery.
┌─────────────────────────────────────────────────────────────────────────────┐
│ SECTION 43B(h) TAX ACTION MECHANISM │
├─────────────────────────────────────────────────────────────────────────────┤
│ 1. Buyer owes money to Micro or Small Enterprise beyond 15/45 days. │
│ 2. Outstanding balance remains unpaid as on 31st March of the FY. │
│ 3. ENTIRE unpaid purchase amount is added back to Buyer's Taxable Net Income.│
│ 4. Buyer pays 30%+ Income Tax on the unpaid invoice amount for that year! │
└─────────────────────────────────────────────────────────────────────────────┘
Key Operating Rules under 43B(h):
- Applicability: Applies strictly to purchases from Micro and Small Enterprises registered under Udyam. (Medium enterprises and wholesale/retail traders are excluded from 43B(h) disallowance).
- Disallowance Rule: Any sum payable to a Micro or Small supplier beyond the 15-day or 45-day deadline specified in Section 15 of the MSMED Act is disallowed as an expense in the year of accrual. It can only be claimed in the financial year in which actual payment is remitted.
- Audit Verification: Statutory Tax Auditors (Chartered Accountants) issuing Form 3CD under Section 44AB must check aging schedules of creditors. Any unpaid Micro/Small dues past 45 days on March 31st are flagged in Clause 22, triggering immediate tax demands.
This tax risk creates strong commercial pressure: large corporate buyers and contractors risk massive income tax surcharges if they fail to clear MSME invoices before year-end.
3. MSME Samadhaan Dispute Resolution & Recovery Workflow
The following ASCII flowchart outlines the entire dispute resolution and recovery lifecycle from invoice generation to money realization:
[ Step 1: Goods Supplied / Services Rendered to Buyer ]
│
v
[ Step 2: Invoice Issued with MSME Udyam Number & 45-Day Payment Term ]
│
v
┌───────────────┴───────────────┐
│ Is Payment Received within │
│ 15 Days (No Agreement) or │
│ 45 Days (Written Contract)? │
└───────────────┬───────────────┘
│ │
YES NO
│ │
v v
[ Transaction ] [ Step 3: Default Occurs ]
[ Completed ] [ 3x Compound Interest Begins Accruing (Sec 16) ]
│
v
[ Step 4: Issue Formal CA Legal Notice ]
[ Demanding Principal + Sec 16 Interest within 15 Days ]
│
┌───────┴───────┐
│ Payment Made? │
└───────┬───────┘
YES │ NO
│ │
v v
[ Settled ] [ Step 5: File Reference on MSME Samadhaan Portal ]
[ Upload PO, Invoice, Proof of Delivery, Udyam ]
│
v
[ Step 6: Application Verified by Council Secretary ]
│
┌───────┴───────┐
│ Application │
│ Validated? │
└───────┬───────┘
NO │ YES
│ │
v v
[ Query Raised ] [ Step 7: Auto-Intimation Notice to Buyer ]
[ Re-submit ] [ 15 Days Window for Buyer to Pay / Respond ]
│
v
[ Step 8: Case Converted to MSEFC Reference ]
│
v
[ Step 9: Conciliation Hearing under Section 18(2) ]
│
┌───────┴───────┐
│ Conciliation │
│ Successful? │
└───────┬───────┘
YES │ NO
│ │
v v
[ Settlement ] [ Step 10: Conciliation Terminated ]
[ Deed Finalized] [ Arbitration Initiated under Sec 18(3) ]
│
v
[ Step 11: Arbitral Proceedings & Hearing ]
│
v
[ Step 12: Final Arbitral Award Passed ]
[ Directs Payment of Principal + 3x Interest ]
│
┌───────┴───────────────────────────────┐
│ Buyer Files Section 34 Appeal in Court?│
└───────┬───────────────────────────────┘
YES │ NO
│ │
v v
[ Mandatory 75% Cash ] [ Step 13: Execution of Award ]
[ Deposit under Sec 19] [ Revenue Recovery Certificate (RRC) / ]
[ Attachment of Buyer Bank Accounts ]
4. Summary Table: MSMED Act Rights vs Buyer Legal Obligations
| Parameter | MSME Supplier Legal Right | Buyer Legal Obligation | Statutory Provision |
|---|---|---|---|
| Payment Credit Period | Entitled to full payment within 15 days (no agreement) or max 45 days (written contract). | Mandatory duty to clear invoice within 15 or 45 days. Longer contract terms are void. | Section 15, MSMED Act, 2006 |
| Overdue Penal Interest | Right to receive compound interest at 3x RBI Bank Rate with monthly compounding. | Statutory liability to pay 3x interest. Interest cannot be negotiated down. | Section 16, MSMED Act, 2006 |
| Tax Expense Claim | Interest income received is taxable business income. | Interest paid is 100% disallowed as tax expense under Income Tax Act. | Section 23, MSMED Act, 2006 |
| Disallowance u/s 43B(h) | Invoice default creates immediate tax liability for buyer at year-end. | Buyer loses tax deduction for invoice amount if unpaid past 15/45 days on March 31st. | Section 43B(h), IT Act, 1961 |
| Dispute Redressal Forum | Direct access to State MSEFC Council via online Samadhaan Portal. | Buyer must submit to MSEFC jurisdiction regardless of private arbitration clauses. | Section 18, MSMED Act, 2006 |
| Appellate Challenge | Right to receive 75% awarded money upfront during buyer appeals. | Buyer must deposit 75% of awarded amount with Court before challenge is heard. | Section 19, MSMED Act, 2006 |
5. Step-by-Step Guide to Filing an Application on MSME Samadhaan
Filing an online reference on the MSME Samadhaan portal (msme-samadhaan.gov.in) requires preparation and documentation.
Prerequisites Before Filing:
- Valid Udyam Registration: The supplier must possess a valid Udyam Registration Certificate.
- Registration Date Mandate: The supplier must have been registered under Udyam (or former EM-II/UAM) on or before the date of supplying goods or services.
Legal Rule (Vaishno Enterprises v. State of UP): Retrospective Udyam registration does not extend MSMED Act benefits to supplies delivered prior to the registration date.
- Enterprise Category: Supplier must be classified as Micro or Small. Medium enterprises cannot use the Samadhaan portal for delayed payment recovery.
- Essential Upload Documents (PDF format under 1MB each):
- Purchase Order (PO), Work Order, or written commercial contract.
- Tax Invoices raised against the buyer.
- Proof of Delivery: Transporter Goods Receipt (GR/LR), signed Delivery Challan, E-Way Bill, or Service Acceptance Report.
- Calculation sheet detailing principal overdue and Section 16 interest accrued till date.
Step-by-Step Portal Execution:
Step 1: Portal Login & Authentication
Visit samadhaan.msme.gov.in, click on "Application on Delayed Payment", and log in using your Udyam Registration Number and the mobile number registered with Udyam for OTP verification.
Step 2: Buyer Information Entry
Enter complete and accurate details of the buyer:
- Type of Buyer: Private Limited, Public Limited, Partnership, Proprietary Firm, Government Department, or PSU.
- Buyer’s Full Name, GSTIN, PAN, Registered Address, Official Email ID, and Mobile Number of Directors/Key Executives.
Step 3: Invoice & Supply Particulars
- Upload individual invoice details: Invoice Number, Invoice Date, Invoice Value, Due Date, and Amount Remaining Unpaid.
- You can enter multiple invoices against the same buyer in a single application.
Step 4: Document Uploads
Upload the combined PDF containing the Purchase Order, Invoices, Delivery Proofs, and Interest Calculation Sheet.
Step 5: Submission & Application Reference Generation
Review the entry and submit using OTP. A unique Application Reference Number is generated (e.g., CG02B0000000/S/00001).
6. What Happens After Submission? Conciliation to Arbitral Execution
┌─────────────────────────────────────────────────────────────────────────────┐
│ POST-FILING LEGAL PROCESS AT MSEFC │
├─────────────────────────────────────────────────────────────────────────────┤
│ 1. Portal Auto-Intimation Notice issued to Buyer (15 Days window). │
│ 2. Review by Council Secretary & Formal Admission of Reference. │
│ 3. Summons Issued for Conciliation Hearing (Physical / Virtual). │
│ 4. If Buyer settles: Mutual Settlement Deed recorded by Council. │
│ 5. If Buyer fails to appear / refuses settlement: Conciliation terminated. │
│ 6. Arbitration Stage initiated under Section 18(3). Arguments & Evidence. │
│ 7. Final Award passed for Principal + Monthly Compounded Interest. │
│ 8. Execution: Revenue Recovery Certificate (RRC) sent to District Collector.│
└─────────────────────────────────────────────────────────────────────────────┘
Phase 1: Notice and Preliminary Intimation
Upon portal submission, the system sends an automatic notification to the buyer’s email, giving them 15 days to either pay the outstanding amount directly to the supplier or upload their response. In many cases, corporate buyers clear dues at this stage to avoid statutory proceedings.
Phase 2: Conciliation Hearings at State MSEFC
If the buyer fails to pay within 15 days, the application is converted into a formal reference before the Council:
- The Council issues summons to both parties for conciliation hearings.
- In Chhattisgarh, hearings are conducted by the CG MSEFC at the Directorate of Industries, Raipur. In Odisha, hearings take place before the Odisha MSEFC.
- Outcome A (Settled): If the buyer agrees to a payment schedule, a conciliation agreement is executed.
- Outcome B (Failed): If the buyer defaults on installments or disputes liability without legal basis, conciliation is formally terminated.
Phase 3: Arbitration & Award Generation
Upon termination of conciliation, the MSEFC automatically transitions the case into arbitration under Section 18(3):
- Both parties submit formal pleadings, evidence, claim statements, and counter-affidavits.
- The Council passes a final Arbitral Award directing the buyer to pay the principal amount along with Section 16 interest computed up to the date of actual payment.
Phase 4: Execution of Award (Revenue Recovery Certificate)
An MSEFC award is executed as a decree of a Civil Court. If the buyer fails to honor the award:
- The supplier files an execution petition before the competent Commercial Court/District Court for attachment of the buyer’s bank accounts, movable property, or immovable assets.
- Alternatively, the Council issues a Revenue Recovery Certificate (RRC) to the District Collector of the buyer's district, recovering dues as arrears of land revenue.
7. Common Buyer Defenses & How MSME Suppliers Can Protect Their Claims
During MSEFC proceedings, buyers frequently raise technical objections to stall recovery. Here is how suppliers should prepare:
┌─────────────────────────────────────────────────────────────────────────────┐
│ BUYER DEFENSES VS SUPPLIER LEGAL INSULATION │
├──────────────────────────────┬──────────────────────────────────────────────┤
│ Buyer Defense │ How Supplier Can Insulate Claim │
├──────────────────────────────┼──────────────────────────────────────────────┤
│ "Goods were defective / │ Buyer failed to object in writing within 15 │
│ quality was sub-standard" │ days of delivery under Section 2(b). │
├──────────────────────────────┼──────────────────────────────────────────────┤
│ "Contract has a private │ Section 18 overrides private arbitration │
│ arbitration clause elsewhere"│ clauses (*Silppi Constructions* precedent). │
├──────────────────────────────┼──────────────────────────────────────────────┤
│ "Udyam was registered after │ Ensure Udyam registration is active BEFORE │
│ invoice date" │ executing supply order (*Vaishno* ruling). │
├──────────────────────────────┼──────────────────────────────────────────────┤
│ "Credit period was 90 days │ Section 15 caps credit period at 45 days. │
│ as per signed agreement" │ Balance period is legally void. │
└──────────────────────────────┴──────────────────────────────────────────────┘
Defence 1: Alleging Goods Defects or Delayed Delivery
- The Law: Under Section 2(b), any quality dispute must be raised by the buyer in writing within 15 days of receiving goods.
- Practitioner Insight: If the buyer received the goods, signed the delivery challan, and did not send a written rejection letter within 15 days, their quality defense fails in Council proceedings.
Defence 2: Citing Private Contractual Arbitration Clauses
- The Law: Buyers often claim that dispute resolution must take place through private arbitration or in a court located in another metro city.
- Legal Position: The Supreme Court in Securitas India held that Section 18 of the MSMED Act has overriding effect over private agreements. A supplier can file before their local MSEFC regardless of contract clauses.
Defence 3: Udyam Date Mismatch
- Always maintain Udyam registration continuity. If an enterprise upgrades its plant or expands product lines, ensure NIC code additions are updated immediately on the Udyam portal to avoid technical challenges regarding coverage of specific goods or services.
8. Practical Case Study: Engineering Unit in Urla vs Construction EPC Contractor
To see how these provisions operate in practice, consider this real-world example:
- Supplier: M/s Sharp Engineering (Micro Unit, Urla Industrial Area, Raipur). Registered under Udyam on 12th May 2021.
- Buyer: Large Infrastructure EPC Contractor based out of Mumbai.
- Transaction: Supply of structural steel fabrication material worth Rs. 45,00,000.
- Delivery Date: 10th October 2024. Delivery Challan and E-Way Bill signed on receipt.
- Contract Terms: Signed PO stated "Payment within 90 days of invoice."
- Default: No payment remitted by January 2025 (90 days elapsed). Buyer cited project cash flow delays.
FINANCIAL & TAX IMPACT RECONCILIATION
┌──────────────────────────────────────────┬──────────────────────────────────┐
│ Statutory Credit Limit (Sec 15 Cap) │ 45 Days (Ends 24th Nov 2024) │
│ Default Period as on 31st March 2025 │ 127 Days Overdue │
│ RBI Bank Rate │ 6.75% │
│ Sec 16 Interest Rate (3x Monthly Rest) │ 20.25% p.a. │
│ Accrued Sec 16 Penal Interest │ Rs. 3,24,500 │
│ Sec 43B(h) Tax Disallowance for Buyer │ Rs. 45,00,000 added to Income │
│ Additional Income Tax Payable by Buyer │ Rs. 14,04,000 (at 31.2% tax rate)│
└──────────────────────────────────────────┴──────────────────────────────────┘
Action Taken by Supplier:
- Notice Issued: On 5th February 2025, the supplier issued a formal Legal Notice demanding Rs. 45,00,000 principal plus Rs. 2,15,000 interest accrued under Section 16, citing Section 43B(h) tax disallowance risks.
- Samadhaan Application: On 1st March 2025, reference was filed on the MSME Samadhaan Portal.
- Outcome: Upon receiving the auto-intimation notice from Samadhaan and realizing that their statutory auditor would disallow Rs. 45 Lakhs under Section 43B(h) in Form 3CD on March 31st, the buyer remitted the full principal amount of Rs. 45,00,000 along with Rs. 2,80,000 negotiated interest prior to financial year-end.
9. Comprehensive Checklist for MSME Vendors Before Initiating Action
Before filing a claim on the MSME Samadhaan Portal or issuing a legal notice, review this checklist:
[ ] Confirm Udyam Registration was active on or before the invoice date.
[ ] Confirm enterprise classification is Micro or Small (Medium units excluded).
[ ] Gather Purchase Order / Work Order / Email Approval for order placement.
[ ] Gather Tax Invoices with clear MSME Udyam registration disclosure printed.
[ ] Gather signed Proof of Delivery (LR, GR, E-Way Bill, Delivery Challan).
[ ] Verify whether buyer raised any written quality objection within 15 days of delivery.
[ ] Prepare exact day-to-day interest calculation sheet based on 3x RBI Bank Rate.
[ ] Verify buyer's complete legal name, GSTIN, PAN, official email, and address.
[ ] Send formal CA/Advocate Demand Notice granting 15 days to clear dues.
[ ] Keep PDF scans of all documents under 1MB ready for Samadhaan portal upload.
10. Conclusion & Practitioner Support
The combination of MSMED Act Sections 15–19 and Income Tax Section 43B(h) gives Micro and Small Enterprises powerful legal protections against delayed payments. Small suppliers no longer have to accept indefinite credit extensions from corporate buyers. By maintaining accurate documentation, printing Udyam registration numbers on tax invoices, and leveraging the MSME Samadhaan portal, businesses can secure their working capital and enforce statutory compound interest claims.
At Rabi Agrawal & Associates, we assist micro and small enterprises across Raipur, Bhilai, Durg, Korba, Kalahandi, and surrounding industrial hubs with comprehensive MSME credit protection and legal recovery services.
Our MSME Legal & Financial Advisory Services:
- MSME Samadhaan Portal Reference Drafting & Filing: Preparing claims, supporting documentation, and statutory interest schedules.
- MSEFC Conciliation & Arbitration Representation: Professional advocacy before State Facilitation Councils.
- Pre-Filing CA Demand Notices: Drafting legal notices citing Section 16 interest and Section 43B(h) tax audit implications.
- Section 43B(h) Compliance & Audit Reviews: Helping buyers and suppliers manage aging creditor schedules and statutory tax disclosures.
- Arbitral Award Execution: Assistance in filing execution petitions in Commercial Courts and obtaining Revenue Recovery Certificates (RRC).
Office Locations & Contact Information
Raipur Office (Chhattisgarh):
Rabi Agrawal & Associates
Chartered Accountants & Tax Advocates
Urla - Bhanpuri Commercial Belt / Central Raipur, CG
Email: contact@carabiagrawal.com
Kalahandi Office (Odisha):
Rabi Agrawal & Associates
Chartered Accountants & Tax Advocates
Main Road, Bhawanipatna / Jayapatna, Kalahandi, Odisha
For professional assistance with delayed payment recovery, MSME Samadhaan filing, or Section 43B(h) tax advisory, contact our legal and tax advisory team.
Authored by CA Rabi Agrawal & Practice Team
Rabi Agrawal & Associates, Chartered Accountants — Head Office Raipur (CG), Branch Office Jayapatna (Odisha).