Section 188(2) in The West Bengal Panchayat Act, 1973
(2)[ If any person neglects or refuses to comply with the requisition made by the auditor under sub-section (1), the auditor may, at any time, refer the matter to the Sub-divisional Officer in the case of a Gram Panchayat, or the District Magistrate in the case of a Panchayat Samiti, or the Divisional Commissioner in the case of a Zilla Parishad, having jurisdiction, and thereupon the Sub-divisional Officer or the District Magistrate or the Divisional Commissioner, as the case may be, shall be competent to issue such direction to the person neglecting or refusing to comply with the requisition made by the auditor as he may think fit, and such direction shall be binding on such person.] [Section 188 renumbered as sub-Section (1) of that Section and sub-Section (2) inserted by W.B. Act 17 of 1992.]
