Section 115(2) in The West Bengal Panchayat Act, 1973
(2)[ A Panchayat Samiti may -(a)inspect, or cause to be inspected, any immovable property used or occupied by a Gram Panchayat within the Block or any work in progress under the direction of a Gram Panchayat,(b)inspect or examine, or depute an officer to inspect or examine, any department of the Gram Panchayat, or any service, work or thing under the control of the Gram Panchayat,(c)inspect or cause to be inspected utilisation of funds in respect of schemes or programmes assigned to the Gram Panchayats by the State Government for execution either directly or through the Zilla Parishad [or the Mahakuma Parishad or the Council] or the Panchayat Samiti,(d)require a Gram Panchayat, 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.]
