Section 73 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
73. Responsibility for loss sustained through fraud.
- Every Officer of the Panchayat Samiti or the Zila Parishad should realize fully and clearly that he shall be held responsible not only for any loss sustained by the Panchayat Samiti or the Zila Parishad through fraud or negligence on his part, but also for the loss arising out of fraud or negligence on the part of any other servant to the extent to which it may be shown that he contributed to the loss by his own action or negligence.
