Section 108(1) in Jharkhand Panchayat Raj Act, 2001
(1)Every member, Office-bearer, officer or servant of a Gram Panchayat, Panchayat Samiti and Zila Parishad shall be personally responsible for any such loss, wastage or misappropriation of any money or other property belonging to them, whereto he has been a party or which has been caused due to his Act of misconduct or gross negligence to his duty. An amount requisite for compensating the said loss, wastage or misappropriation shall be recovered by the prescribed authority;Provided that no recovery under this section shall be made unless the person concerned has been furnished a reasonable opportunity of hearing.