Section 74(3) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(3)In case where any loss is caused through fraud, forgery, defalcation, serious negligence of any servant warranting disciplinary action, the Panchayat Samiti or Zila Parishad, as the case may be, will first review such a case and take appropriate disciplinary action before recommending the case to the Government for approval to "write off".
