(1)Every person in possession of money, accounts, records or other property pertaining to a Gram Panchayat or Panchayat Samiti or Zila Parishad shall on the requisition in writing of the Chief Executive Officer for this purpose, forthwith hand over such money or deliver up such accounts, records or other property to the Chief Executive Officer or the person authorised in the requisition to receive the same.(2)The Chief Executive Officer may also take steps to recover any money due by such person in the same manner and for the recovery of the arrears of land revenue from defaulters and for the purpose of recovering the accounts, records or other property appertaining to the Gram Panchayat or Panchayat Samiti or Zila Parishad, may issue a search warrant and exercise all such powers with respect thereto as may lawfully be exercised by a Magistrate under the provisions of Chapter VII of the Code of Criminal Procedure, 1973 (Act 2 of 1974).(3)Every person knowing where any money, accounts, records or other property appertaining to a Gram Panchayat or Panchayat Samiti or Zila Parishad are concealed, shall be bound to give information of the same to the Chief Executive Officer.(4)An appeal shall lie against the order of the Chief Executive Officer, under the Section, to the Commissioner.
