Section 195(2) in The West Bengal Panchayat Act, 1973
(2)All expenses incurred by the Collector of the district in connection with the proceedings for recovery of any sum under sub-section (2) of section 194 from a person, if not recovered from the person, shall be paid from the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned.
