Section 157(1) in Karnataka Panchayat Raj Act, 1993
(1)Every person in possession of moneys, accounts, records, or other property pertaining to a Grama Panchayat or Taluk Panchayat shall on the requisition in writing of the Executive Officer for this purpose, forthwith handover such moneys or deliver up such accounts, records or other property to the Executive Officer or the person authorised in the requisition to receive the same.