Gujarat Land Revenue Code, 1879
Each division shall be divided into such districts with such limits as may from time to time be prescribed by a duly published order of the [State] Government. And each such district shall consists of such talukas, and each taluka shall consist of such mahals and villages, as may from time to time be prescribed in a duly published order of the [State] Government. [And each such mahal shall consist of such villages as may from time to time be prescribed by a duly published order of the State Government.]