Section 93(2)(b) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(b)issue directives to Panchayat Samitis with, respect to the efficient performance of their duties. Such directives shall be binding on the Panchayat Samiti provided that if any Panchayat Samiti does not accept any such directive, it may return the same with its comments to the Zila Parishad with a resolution passed by a two-thirds majority of its Members. The Zila Parishad shall thereupon consider the aforesaid comments of the Panchayat Samiti and shall pass orders in regard thereto which shall be final;