In the case of any institution managed by a district panchayat or of any work to

be done out of the fund of a district panchayat, the district panchayat may, if the taluka

panchayat so agrees, entrust to the taluka panchayat the management of such institution

or the execution of such work.

1. (C) Property and Fund

133. (1) In addition to the movable or immovable property acquired by a taluka pan-

chayat, the following shall vest in the taluka panchayat, namely:-

1. (a) every road, building or other work constructed by a taluka panchayat out of the taluka fund with or without the Government assistance or people’s participation;
2. (b) any land or property vesting in the State Government when transferred to a taluka panchayat by the State Government for local public purposes;
3. (c) any land or property which vesting in any other panchayat when vested in the taluka panchayat by that panchayat for the purpose of this Act:

1. These words were substituted for the words “two hundred rupees” by Guj. 15 of 2015, s.22.

Entrustment of work, etc. to taluka panchayat by district panchayat. Property of taluka panchayat.

1993 : Guj. 18] Gujarat Panchayats Act, 1993. 53

Provided that any land or property transferred to a taluka panchayat under clause (b) shall not, unless otherwise expressly provided in the instrument of transfer, belong by right of ownership to the panchayat but shall vest in it, subject to the terms and conditions of the transfer and in the circumstances specified in such terms or conditions, the land or property with all things, If any, attached thereto including all fixtures and structures thereon shall revest in the State Government and it shall be lawful for the State Government to resume possession thereof.

1. (2) Notwithstanding that any immovable property vest in taluka panchayat, no lease, sale or other transfer thereof shall be valid unless it has been made with the previous sanction of the competent authority: Provided that in the case of a lease of immovable property other than the property referred to in clause (b) of sub-section (1), on such previous sanction shall be necessary if the period of lease does not exceed three years. 134. (1) There shall be in each taluka fund which shall be called a taluka fund.
2. (2) The following shall be paid into form part of the taluka fund, namely: -
   • (a) the proceeds of any tax or fee imposed by or assinged to the panchayat under this Act;
   • (b) the sale proceeds of all dust, dirt, dung, refuse or carcasses of animals, except in so far as any person is entitled to the whole or portion thereof;
   • (c) sums contributed to the taluka fund by the State Government or the district panchayat;
   • (d) all sums received by way of loans from the State Government or the district panchayat or otherwise;
   • (e) all sums received by way of gift or contributions by the taluka panchayat;
   • (f) the income or proceeds of any property vesting in the taluka panchayat;
   • (g) the net proceeds (after deducting the expenses of assessment and collection) of the stamp duty authorised by section 207;
   • (h) all sums realised by way of rent or penalty otherwise than as the amount of any fine in a criminal case. 135. (1) All property vested in taluka panchayat under this Act, and all funds received by it in accordance with the provisions of this Act and sums accruing to it under provisions of any law for the time being in force, shall be applied subject to the provisions and for the purposes of this Act and all such sums and funds shall be kept in such custody as may be prescribed.
3. (2) Any surplus funds in the hands of a panchayat which may not be required for current charges, may be invested in such manner as may be prescribed.
4. (3) In the case of any loan taken by a panchayat, the payment of the principal or instalment thereof and the payment of the interest thereon shall be a first charge on its fund.
   • (D) Officers and Servants

136. (1) Subject to the provisions of this Act and the rules made thereunder-

1. (a) there shall be a Secretary for every taluka panchayat,
2. (b) the Taluka Development Officer who shall be an officer belonging to the State Service and posted under the panchayat, shall be the ex-officio, Secretary of the panchayat,
3. (c) a taluka panchayat shall have such other officers and servants as may be determined under section 227.

1. (2) The officers and servants referred to in clause (c) of sub-section (1), shall be appointed by such authority and their conditions of service shall be such as may by prescribed. Secretary, officers and servants of taluka panchayats. Taluka Fund. Application of taluka fund.

54 Gujarat Panchayats Act, 1993. [1993 : Guj. 18

1. (3) The officers and servants appointed under sub-section (2), shall, in the

discharge of their functions and duties, exercise such powers as may be conferred on them

by the panchayat, subject to rules, if any, made in this behalf. 137. (1) Save as otherwise expressly provided by or under this Act, the executive power of a taluka panchayat for the purpose of carrying out the provisions of this Act, shall vest in the Taluka Development Officer who shall subject to the orders, if any, of the President or of the taluka panchayat, as the case may be-

1. (a) perform all the functions and exercise all the powers specifically imposed or conferred upon him by or under this Act, or under any law for the time being in force; and
2. (b) lay down the duties of all officers and servants of the taluka panchayat.

1. (2) Subject to the provisions of this Act and the rules made thereunder the Taluka Development Officer shall-
   • (a) be entitled to-
     • (i) attend the meetings of the taluka panchayat, or any of its committees;
     • (ii) call for any information, return, statement, account or report from any officer or servant of or holding office under the taluka panchayat;
     • (iii) grant leave of absence for a period not exceeding two months to such class of officers as may be prescribed by rules;
     • (iv) call for an explanation from any officer or servant of or holding office under the taluka panchayat;
   • (b) subject to the control of the taluka panchayat, discharge duties and perform functions, in respect of matters which by or under this Act, are not expressly imposed or conferred on any committee, presiding officer or any officer of the taluka panchayat;
   • (c) appoint such class of officers and servants as may be prescribed;
   • (d) supervise and control the execution of all activities of the taluka panchayat;
   • (e) take necessary measures for the speedy execution of all works and development schemes of the taluka panchayat;
   • (f) have custody of all papers and documents connected with the proceedings of

meetings of the taluka panchayat and of its committees;

1. (g) assess and give his opinion confidentially every year on the work of the officers holding office under the taluka panchayat; forward them to such authorities as may be prescribed by the State Government and lay down the procedure for writing such reports about the work of officers and servants under the taluka panchayat;
2. (h) draw and disburse money out of the fund;
   • (i) exercise supervision and control over the acts of officers and servants

holding office under the taluka panchayat in matters of executive administration and those

relating to accounts and records of the taluka panchayat; and

1. (j) exercise such other powers and perform such other functions as may be prescribed by the State Government.

1. (3) Subject to the other provisions of this Act, the Taluka Development Officer shall be under the general control of the taluka panchayat. Powers and functions of Taluka Development Officer.

1993 : Guj. 18] Gujarat Panchayats Act, 1993. 55

1. (E) Budget estimates 138. (1) Every taluka panchayat shall have prepared annually on or before the 15th December of the current year or such date not later than 31 st December of the current year as may be approved by the District Panchayat, in such form and manner as may be prescribed in this behalf a budget estimate of its income and expenditure for the next year and forward it to the district panchayat on or before—
2. (a) the 31st December of the current year where the budget estimate is prepared on or before the 15th December of the current year, or.
3. (b) the 15th January of the current year the budget estimate is prepared after the 15th December of the current year but on or before the said approved date: Provided that the budget estimate shall be so prepared that at the end of the year the panchayat shall have at its credit a balance of not less than such minimum amount as may be precribed in that behalf.

1. (2) The district panchayat shall scrutinise the budget estimate and return it to the panchayat within two months of its receipt with such observations and recommendations as it may make in respect of the budget estimate.
2. (3) The taluka panchayat shall thereupon approve the budget estimate on or before the 31st March of the current year with such modifications as it may think fit having regard to the observations and recommendations made by the panchayat under sub-section (2).
3. (4) Where any taluka panchayat has failed to comply with the provisions of sub-section (3) it shall be lawful for the State Government to form an opinion that the panchayat is incompetent to perform the duties imposed on it or functions entrusted to it under the provisions of this Act.

Explanation : A taluka panchayat shall not be deemed to have failed to comply with the

provisions of sub-section (3) if such failure has resulted on account of non-compliance by the district panchayat of provisions of sub-section (2). 139. (1) A taluka panchayat may, at any time during the year for which any budget estimate has been approved cause a revised or supplementary budget estimate to be prepared. Every such revised or supplementary budget shall be considered and approved by the panchayat in the same manner as if it were an original annual budget estimate: Provided that the district panchayat shall scrutinise the budget and return to the panchayat within one month of its receipt.

1. (2) Reappropriation of fund in the budget estimate may be made from time to time subject to the same approval as is required for the budget estimate. 140. (1) Save in the case of a pressing emergency no sum shall be expended by or on behalf of a taluka panchayat unless such sum is included in some budget estimate approved under section 138 or 139 and in force at the time of incurring the expenditure.
2. (2) If on a pressing emergency any sum is expended otherwise than in accordance with sub-section (1) the circumstances shall be forthwith communicated in writing by the President of the Panchayat to the competent authority with an explanation of the way in which it is proposed by the panchayat to cover such extra expenditure.