Section 195(3) in The West Bengal Panchayat Act, 1973
(3)If the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned fails to pay expenses referred to in sub-sections (1) and (2) within such period as may be determined by the State Government in this behalf, the State Government may attach the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned or any portion thereof.
