Section 107(2) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(2)The person against whom an order under sub-section (1) has been made, may, within thirty days of the order, appeal to the Commissioner and the appellate authority may confirm, modify or revoke the surcharge:Provided that nothing in this section shall be deemed to debar the aggrieved party from seeking his remedy in a Civil Court against an order made under sub-section (1).