Section 163(3)(b) in The West Bengal Panchayat Act, 1973
(b)direct a Panchayat Samiti or Gram Panchayat to discharge any duty under this Act within a specified period if such Panchayat Samiti or Gram Panchayat fails to discharge such duty in accordance with the provisions of this Act and, if such duty is not discharged within the period as aforesaid, appoint any person or persons or authority to discharge such duty and direct that the expenses thereof shall be paid by the Panchayat Samiti or the Gram Panchayat concerned within such period as it may fix: