Section 17A(5) in The West Bengal Panchayat Act, 1973
(5)[ Any omission to act under section 16A or section 16B or under clause (a) or clause (b) of sub-section (1), or sub-section (3), of this section shall be deemed to be a wilful omission or refusal to carry out the provisions of this Act within the scope and meaning of section 213 or incompetence to perform, or persistent default in the performance of, the duties under this Act within the scope and meaning of section 214, as the case may be.] [Sub-Section (5) inserted by W.B. Act 18 of 1994.]