Section 60A(2) in The Maharashtra Village Panchayats Act, 1959
(2)If the Secretary falls to prepare the report of the expenditure incurred on the development activities to be placed before the Gram sabha and display the information thereof on the notice board as required by sub-section (1), he shall be liable for disciplinary action under clause (v), (vi) or (vii) of rule 4 of the Maharashtra Zilla Parishads District Services (Discipline and Appeal) Rules, 1964.]