Where a panchayat has been entrusted with the functions and duties relating to

the collection of land revenue (including cesses) and other dues under section 168, the State Government shall by notification in the official Gazette, confer on such panchayat, subject to such conditions as may be specified in the notification all or any of the powers of the Collector, for the realisation of land revenue and other due recoverable as arrears of land revenue under the Land Revenue Code and for the collection of cesses under the law relating thereto, and it shall be competent for the panchayat so empowered to exercise all or any of the powers so conferred in this behalf.

171. (1) Notwithstanding anything contained in this Act and the Land Revenue Code,

a District Development Officer, a Taluka Development Officer and such revenue officers not below the rank of a Deputy Collector as may be posted under a district panchayat and designated by the State Government in this behalf shall be deemed for the purposes of this Chapter to be revenue officers within the meaning of the Land Revenue Code and for the purposes of this Chapter it shall be lawful for the State Government to define the area within which any such officer shall exercise jurisdiction and to confer on such officer all or any of the powers exercisable by the Collector or any other revenue officer under the Land Revenue Code.

Sub-sections (3) and(4) were inserted by Guj. 21 of 2011, s.13. Accounts and Audit. Guj. XLIX of 1963. Annual reports. Recovery of Land Revenue by panchayats. Responsibility of the panchayats. Conferment of powers and duties for collection of land revenue on panchayats. Guj. XLIX of 1963. Bom. V. of 1879. Certain class of officers posted under panchayat to be revenue officers and their powers.

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

1. (2) Where in the case of any such officer the area of his jurisdiction has been defined and the powers are so conferred, such officer shall have and exercise the like authority over a village panchayat functioning in such area and exercising the powers conferred on it and discharging the functions entrusted to it under this Chapter as the corresponding revenue officer appointed under the Land Revenue Code has over the village accountant or patel or other similar functionary under the Land Revenue Code.