Section 84(9)(g) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(g)where the lowest tender is rejected, the next higher tender shall he accepted subject to the approval of Panchayat Samiti or the Zila Parishad. as the case may be, through resolution. Adequate reasons shall also he recorded for rejecting that lowest tender;