Section 141(1) in The Orissa Grama Panchayats Act, 1964
(1)Whoever after ceasing to hold office as Sarpanch, Naib-Sarpanch, member, officer or other employee of the Grama Panchayat and having remained in possession at the time of such cessation, of any document, cash, valuable security or other property which or the custody whereof lawfully belongs to the Grama Sasan, without sufficient cause fails to deliver up the same within seven days from the date of such cessation-(a)in the case of the Sarpanch, to his successor in office or to the Collector or any other person authorised by him in that behalf; and(b)in any other case to the Sarpanch or any employee of the Grama Panchayat authorised by the Sarpanch in that behalf, shall without prejudice to any other liability under this Act or any other law for the time being in force, on conviction, be punishable with rigorous imprisonment for a term which may extend to three months or with fine which may extend to one thousand rupees or with both.
