Section 111(4) in Rajasthan Panchayati Raj Act, 1994
(4)If the member or, as the case may be, the chairperson or the deputy chairperson disputes his liability or its extent, the competent authority or the officer authorized by him after recording evidence in support of the allegations and after giving the concerned office bearer, opportunity to cross-examine the witness and to adduce evidence in defence shall, by order determine the extent and amount of liability of such office bearer for such loss, waste or mis-application of money or property.