Section 253(2) in Rajasthan Panchayati Raj Rules, 1996
(2)In case where any loss is caused through fraud, forgery, defalcation, serious negligence of any servant, warranting disciplinary action or through flaw in rules and procedure requiring rectification or amendment, the Panchayat Samiti/Zila Parishad will first review such a case and take appropriate disciplinary action before recommending the case to the State Government for approval of "Writ off".
