Section 38(1)(c) in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
(c)If the out-going office-bearer fails to hand over any record, article, money or property of the Panchayat forthwith to his successor the prescribed authority may by order in writing direct him to do so and on his failure to comply with such direction the prescribed authority may proceed against him in accordance with Section 92 and take necessary steps to prosecute him under Section 98.