Section 114(1) in The Punjab Panchayati Raj Act, 1994
(1)If, in the opinion of the State Government, a Panchayat Samiti abuses its powers or is not competent to perform or makes persistent defaults in the performance of its duties, under this Act or wilfully disregards any instructions given or directions issued by Zila Parishad or any instructions issued by the State Government arising out of the audit of accounts of the Panchayat Samiti or inspection of the work, the State Government may, after giving the Panchayat Samiti an opportunity to render explanation, by an order published, alongwith the reasons thereof, in the Official Gazette, dissolve such Panchayat Samiti;
