Section 114(b) in The Tamil Nadu Agricultural Produce Marketing (Regulation) Rules, 1991
(b)report to the market committee or Board, as the case may be, any loss, waste or misapplication of money or other property owned by, or vested in, the market committee or Board, if such loss, waste or misapplication is a direct consequence of neglect or misconduct, with the names of any person directly or indirectly responsible for such loss, waste or misapplication.