(5)The Collector may, after considering the report of the taluka panchayat and after making such further enquiry as he considers necessary disallow any item which appears to him contrary to law and surcharge the same on the person making or authorising the making of the illegal payment, and(a)if the person on whom the surcharge is made by a member, proceed against him in the manner described in sub-sections (2) and (3) of section 267;and(b)If the person on whom the surcharge is made is not a member, then after taking his explanation direct by order in writing that such person shall pay to the panchayat the amount surcharged, and if the amount be not so paid within one month, the Collector shall recover it as an arrears of land revenue and credit it to the village fund.
