Section 40(3) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(3)Where the Presiding Officer, after such enquiry on the spot as he thinks necessary, is of the opinion that the challenge made by the candidate or his agent under sub-rule (1) is frivolous and has not been made in good faith, shall direct the deposit made under sub-rule (1) to be forfeited to the Government and his order in this respect shall be final.
