Section 17A(4) in The West Bengal Panchayat Act, 1973
(4)[ Any omission to act under clause (a) or clause (b) of sub-section (1) or under sub-section (3), shall be deemed to be an act of impropriety and irregularity within the scope and meaning of clause (b) of sub-section (2) of section 190.] [Sub-Sections (3) and (4) inserted by W.B. Act 17 of 1992.]