(!) Immediately after the 15th day from the date on which the instalment referred to in sub- rule (1) ofrule 61, becomes due, theGramPanchayat shall prepare a list ofpersons who have failed to pay their respective dues in consultation with Form 7 under sub-rule (2) of rule 9 of the West Bengal Panchayat (Gram Panchayat Miscellaneous Accounts and Audit) Rules, 1990.
(2) The copy ofthe list so prepared shall be published in two conspicuous places within thejurisdiction ofthe Gram Panchayat. If any ofthe defaulters does not pay the sum due orshow sufficient cause to theGram Panchayat, within 15 days from the date ofpublication ofthe list, the procedure as prescribed in these rules forrecovery ofarreardues may be adopted by the Gram Panchayat.
(3) A copy of such defaulters' list shall be placed in the half-yearly and annual meeting of the Gram Sansad for deliberation.