Section 45(3) in The Dadra and Nagar Haveli Panchayat Regulation, 2012
(3)The Chief Executive Officer may, after considering the report and after making such further enquiry as he may consider necessary, disallow any item which appears to him contrary to law and surcharge the same on the person making or authorising the illegal payment and shall-(a)if such person is a member of the Gram Panchayat, proceed against him in the manner as specified in sub-sections (2) and (3) of section 50; and(b)if such person is not a member of the Gram Panchayat, obtain the explanation of the person and direct such person to pay to the Gram Panchayat the amount surcharged within a specified period and if the amount is not paid within the specified period, the Chief Executive Officer shall cause it to be recovered as an arrear of land revenue and credit it to the Gram Fund referred to in sub-section (1) of section 35.
