Section 21(3) in Jammu and Kashmir Panchayati Raj Act, 1989
(3)If any Halqa Panchayat fail to present its budget or annual report in the meeting, the prescribed authority shall prepare the budget and the annual report of such Halqa Panchayat and present the same before an extraordinary general meeting of Halqa Majlis specially called for this purpose and the Halqa Majlis shall consider the budget and the annual report so prepared and presented, and draw up developmental plans for the Halqa Panchayat area.
