Section 200(5) in The Punjab Panchayati Raj Act, 1994
(5)If the expenses referred to in sub-section (1) are not paid-(i)in the case of a Gram Panchayat the District Development and Panchayat Officer; and(ii)in the case of a Panchayat Samiti or a Zila Parishad, the Director;may make an order directing the person having custody of the fund of the Panchayat concerned, to make the payment in whole or in part from such fund and if such a person does not comply with the order, recover the amount from the fund of the Panchayat as arrears of land revenue.
