Section 195 in The West Bengal Panchayat Act, 1973
195. Certain costs and expenses payable out of funds.
(1)All expenses incurred by the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned in complying with any requisition of the auditor under section 188 and in prosecuting an offender under section 189 shall be paid from the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned.(2)All expenses incurred by the Collector of the district in connection with the proceedings for recovery of any sum under sub-section (2) of section 194 from a person, if not recovered from the person, shall be paid from the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned.(3)If the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned fails to pay expenses referred to in sub-sections (1) and (2) within such period as may be determined by the State Government in this behalf, the State Government may attach the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned or any portion thereof.(4)After such attachment no person except an officer appointed in this behalf by the State Government shall in any way deal with the attached fund or portion thereof, but such officer may do all such acts in respect thereof, as the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned referred to in sub-section (1) might have done if the attachment had not taken place, and may apply the proceeds of the fund in satisfaction of the expenses due, the interest accruing in respect of such expenses and any additional expenses resulting from the attachment and any subsequent proceedings:Provided that no such attachment shall defeat or prejudice any charge or debt for which the fund attached was previously liable in accordance with law but all such prior charges and debt shall be paid out of the proceeds of the fund before any part of the proceeds of the fund is applied to the satisfaction of the costs and expenses payable to the State Government under this section.
