Section 268(1) in The Gujarat Panchayats Act, 1993
(1)Where the officer authorised in this behalf by the State Government is of the opinion that any person, who in his capacity as a member, officer, servant, or secretary of a panchayat had, in his custody any record, money or other property belonging to the panchayat is after his retirement, removal or suspension from office, as the case may be, not likely to deliver such record or property or pay such money, the officer so authorised may, by a written order, require that the record, property or money so detained be delivered or paid to the panchayat forthwith.
