Section 140(4) in The Maharashtra Village Panchayats Act, 1959
(4)The [Panchayat Samiti] [These words were substituted for the words 'Panchayal Mandal' by Maharashtra 5 of 1962, Section 286 Tenth Schedule.] shall send a report of its decision to the [Chief Executive Officer] [These words were substituted for the word 'Collector' by Maharashtra 13 of 1975, Section 23(b).] within one month of the date of receipt by it of the intimation or explanation referred to in sub-section (2), or in the event of the Panchayat failing to give such intimation or explanation on the expiry of the period of three months referred to in the said sub-section (2), or in the event of the Panchayat failing to give such intimation or explanation on the expiry of the period of three months referred to in the said sub-section (2), [and shall forward a copy of such report to the auditor and the Panchayat] [These words were substituted for the words 'and shall forward a copy of such report to the Panchayat' by Maharashtra 36 of 1965, Section 59(3)(a).]. If the [Panchayat Samiti] [These words were substituted for the words 'Panchayal Mandal' by Maharashtra 5 of 1962, Section 286 Tenth Schedule.] holds that any defects or irregularities have not been removed or remedied, the [Panchayat Samiti] [These words were substituted for the words 'Panchayal Mandal' by Maharashtra 5 of 1962, Section 286 Tenth Schedule.] shall state in the report whether in its opinion the defects or irregularities can be regularised and if so, by what method and if they do not admit of being regularised, whether they can be condoned and if so, by what authority. The [Panchayat Samiti] [These words were substituted for the words 'Panchayal Mandal' by Maharashtra 5 of 1962, Section 286 Tenth Schedule.] shall also state whether the amounts to which the defects or irregularities relate should in its opinion be [surcharged or charged] [These words were substituted for the word 'surcharged' by Maharashtra 36 of 1965, Section 59(3)(b)] as hereafter provided.
