Section 163(2) in The West Bengal Panchayat Act, 1973
(2)[ A Zilla Parishad may -(a)inspect, or cause to be inspected, any immovable property used or occupied by a Panchayat Samiti under it or any work in progress under the direction of the Panchayat Samiti,(b)inspect or examine, or depute an officer to inspect or examine, any department of the Panchayat Samiti, or any service, work or thing under the control of the Panchayat Samiti,(c)inspect or cause to be inspected utilisation of funds in respect of schemes or programmes assigned to the Panchayat Samiti by the State Government for execution either directly or through the Zilla Parishad,(d)require a Panchayat Samiti, for the purpose of inspection or examination, -(i)to produce any book, record, correspondence or other documents, or(ii)to furnish any return, plan, estimate, statement, accounts or statistics, or(iii)to furnish or obtain any report or information.]
