Section 192(2) in The West Bengal Panchayat Act, 1973
(2)For the purposes of this section any member of a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad, as the case may be, or of a Sthayee Samiti of a Panchayat Samiti or a Zilla Parishad who is present at a meeting at which a motion or resolution is passed authorising any expenditure which is subsequently disallowed under sub-section (1) or authorising any action which results in any such expenditure, shall be deemed to be a person authorising such expenditure if his dissent is not recorded in the proceedings. All such persons shall be held jointly and severally liable for such expenditure.
