Section 74(5) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(5)As soon reasonable suspicion arises that a criminal offence has been committed in the matter, the Executive Officer or the Chief Executive Officer, as the ease may be, shall lodge a report to the nearest Police Station for making investigation in the case:Provided that in case the Executive Officer or the Chief Executive Officer is involved in criminal offence, the Chief Executive Officer in the case of Executive Officer Panchayat Samiti and Divisional Deputy Director in the case of the Chief Executive Officer Zila Parishad shall lodge a report to the Police Station.
