Section 142(1) in The Himachal Pradesh Panchayati Raj Act, 1994
(1)Every member, office bearer, officer or servant of Panchayat shall be personally liable for loss, waste or misapplication of any money or other property of the Panchayat to which he has been a party or which has been caused by him by misconduct or gross neglect of his duties. The amount required for reimbursing such loss, waste, or misapplication shall be recovered by the prescribed authority:Provided that no recovery shall be made under this section unless the person concerned has been given a reasonable opportunity of being heard.
