Section 107(3) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(3)Where the amount surcharged under this section is not paid within fourteen days of the expiry of the period of appeal specified in sub-section (2), or where an appeal has been preferred under sub-section (2), within fourteen days of the order passed on such appeal, the Collector, at the request of the Deputy Commissioner shall forthwith proceed to recover the amount in the same manner as an arrear of land revenue and have it credited to the Samiti Fund or Zila Parishad Fund, as the case may be.