Gujarat Panchayats Act, 1993
(1) A taluka panchayat of the district panchayat may from time to time direct that any property vesting in it shall vest in a village panchayat and thereupon not withstanding anything contained in the Transfer of Property Act, 1882, or the Indian Registration Act, 1908, such property shall vest in the village panchayat. (2) Every work constructed by a panchayat out of its fund, or with Government assistance or people's participation shall vest in the panchayat.