Section 240(3)(a) in Kerala Panchayat Raj Act, 1994
(a)the Secretary, may, with the approval of the Panchayat concerned, cause such work to be executed, or may take any measures or do anything which may, in his opinion, be necessary for giving due effect to the notice, requisition or order; and the cost incurred by the panchayat in this connection may be recovered from the owner or occupier of the premises in the same manner as if the same were taxes due to the Panchayat; and