Section 194(1) in The West Bengal Panchayat Act, 1973
(1)The sum certified by the auditor to be due from any person under section 192 or where an appeal is made under sub-section (1) of section 193, such sum as may be ordered by the State Government to be due from such person shall, within two months of the date of certification, or order, as the case may be, be paid by such person to the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned which shall credit the sum to the fund of the Gram Panchayat, the Panchayat Samiti or the Zilla Parishad concerned.
