Section 15 of Gujarat Panchayat Services Rules, 1964

(1) When a panchayat servant is adjudged or declared an insolvent

or when a moiety of the silary of such panchayat servant is
constantly being attached, or has been continuously under
attachment for a period exceeding two years, or is attached for a
sum, which in ordinary circumstances cannot be repaid within a
period of two years, tie shall be liable to be dismissed,
(2) In such cases, the matter shall be reported to the relevant
district panchayat or to such authority as the district panchayat
may by general or special order direct.
(3) Where a moiety of the salary of a panchayat servant is
attached, the report shall show what is the proportion of his debts
to the salary, how far they detract from the debtor's efficiency as a
panchayat servant whether the debtor's position is irretrievable,
and whether, in the circumstances of the case, it is desirable to
retain him in the post occupied by him at the time wnen the matter
is brought to the notice or any other post in pancha- yat service.
(4) In every case under this rule, the burden of proving that the
insolvency or indebtedness is the result of circumstances which,
with the exercise of ordinary diligence, the debtor could not have
foreseen or over which he had no control and has not proceeded
from extravagant or dissipated habits, shall be upon the debtor.