Section 94(4) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(4)The District Panchayat Officer concerned shall refer the case to the Director, Rural Development concerned for disciplinary action against the Panchayat stating therein that the Panchayat is incompetent to perform its duties and functions imposed on it under the provisions of the Act, and rules framed thereunder.Administration of Panchayat Fund
