Section 115ZB(1) in The Goa Panchayat Raj Act, 1994
(1)Every person in possession of moneys, accounts, records or other property pertaining to a Panchayat or Taluka Panchayat shall, on the requisition in writing of the Member-Secretary for this purpose, forthwith hand over such moneys or deliver up such accounts, records or other property to the Member-Secretary or the person authorised in the requisition to receive the same.