Gujarat Panchayats Act, 1993
(1) Subject to the provisions of this Act and the rules made there under— (a) there shall be a Secretary for every village panchayat who shall be appointed in accordance with the rules; (b) a village panchayat shall have such other servants as may be determined under section 227. Such servant shall be appointed by such authority and their conditions of service shall be such as may be prescribed: Provided that the State Government having regard to the population of a village and income of the panchayat thereof may direct in respect of a group of village panchayats that such group shall have one Secretary and thereupon there shall be one Secretary for that group. (2) A Secretary of a village panchayat shall subject to the control of the Sarpanch— (a) keep in his custody the records and registers of the panchayat, (b) issue receipts under his signature for sums of money received by him on behalf of the panchayat, (c) prepare all statements and reports required under this Act, and (d) perform such other functions and duties under this Act as may be prescribed. (3) The other servants of the panchayat shall perform such functions and duties and exercise such powers under this Act as may be imposed or conferred on them by the panchayat, subject to rules, if any, made in this behalf.