Section 192(3) in The West Bengal Panchayat Act, 1973
(3)The auditor shall record in writing his reasons for every disallowance, surcharge and charge made under sub-section (1) and shall, in such manner as may be prescribed, send a certificate of the amount due and a copy of the reasons, for his decision to the person in respect of whom the certificate is made, and shall also furnish copies thereof to the Pradhan, the Sabhapati or the Sabhadhipati, as the case may be, and the State Government.
