Section 90(1)(e) in Uttarakhand Panchayati Raj Act, 2016
(e)is in arrears of any tax, fee rate or any other dues payable by him to the Zila Panchayat for such period as may be prescribed or has inspire of being required to do so by Zila Panchayat failed to deliver to it any record or property belonging to it which had come into his possession by virtue of his holding any office under it ;