Section 195(1) in The West Bengal Panchayat Act, 1973
(1)All expenses incurred by the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned in complying with any requisition of the auditor under section 188 and in prosecuting an offender under section 189 shall be paid from the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned.