Section 179(1) in The Maharashtra Village Panchayats Act, 1959
(1)Where on an application of Panchayat [or otherwise] [These words were inserted by Maharashtra 43 of 1962 Section 26 Schedule.] the Collector is of the opinion that any person, who in his capacity [as a, Upa-Sarpanch, member.] [These words were substituted for the words 'as a member' by Maharashtra 43 of 1962, Schedule.] officer, servant or secretary of a Panchayat had in his custody any record or money belonging to the Panchayat is [on his vacating or ceasing to hold, his office for any reason whatsoever,] [These words were substituted for the words 'on the expiry of his term of office or, after his removal' by Maharashtra 36 of 1965, Section 75.] or suspension from office, as the case may be, not likely to deliver such record or pay such money, the Collector may by written order required that the record or money so detained be delivered or paid to Panchayat forthwith.