Section 174(2) in The Himachal Pradesh Panchayati Raj Act, 1994
(2)At the time of making an order under sub-section (1) the authorized officer shall also make an order,-(a)where any charge is made in the petition of any corrupt practice having been committed at the election, recording-(i)a finding whether any corrupt practice has or has not been proved to have been committed at the election and the nature of that corrupt practice; and(ii)the name of all persons, if any, who have been proved at the trial to have been guilty of any corrupt practice and the nature of that practice; and(b)fixing the total amount of costs payable, and specifying the persons by and to whom costs shall be paid:Provided that a person who is not a party to the petition shall not be named in the order under sub-clause (ii) of clause (a) unless-(i)he has been given notice to appear before the authorised officer and to show cause why he should not be so named; and(ii)if he appears in pursuance of the notice, he has been given an opportunity of cross-examining any witness, who has already been examined by the authorised officer and has given evidence against him, of calling evidence in his defence and of being heard.