Section 178(2) in The Maharashtra Village Panchayats Act, 1959
(2)If after giving the member concerned a reasonable opportunity for showing cause to the contrary, the Collector is satisfied that the loss, waste or misapplication of any money or other property of the Panchayat is a direct consequence of misconduct or gross neglect on his part, the Collector shall by order in writing direct such member to pay to the Panchayat before a fixed date, the amount required to reimburse it for such loss, waste or misapplication.
