Section 107(1) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(1)Every person shall be liable for the loss, waste or misapplication of any money or other property belonging to a Panchayat Samiti or Zila Parishad if such loss, waste or misapplication is a direct consequence of his neglect or misconduct while a Member of a Panchayat Samiti or Zila Parishad and any such person, may after being given an opportunity by notice served in the manner provided for the service of summonses in the Code of Civil Procedure 1908, to show cause by written or oral representation why he should not be required to make good the loss, be surcharged with the amount of such money or the value of such property by the Deputy Commissioner.