Section 122(1)(j) in The Himachal Pradesh Panchayati Raj Act, 1994
(j)if he has not paid the arrears of any tax imposed by a Panchayat or had not paid the arrears of any kind due from him to the Sabha, Samiti or Zila Parishad Fund; or has retained any amount which forms part of the Sabha, Samiti or Zila Parishad Fund;