Section 81(6)(c) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(c)When both the Sarpanch and the Naib-Sarpanch are removed from their offices under sub-rule (5) they shall make over charge of their respective offices to the Secretary of the Panchayat who shall handover the charge to the person/persons who may be elect in accordance with Act, and rules.