Gujarat Panchayats Act, 1993
Every village panchayat shall contribute every year to the District Development Fund constituted under section 223 a sum equal to such percentage not exceeding ten percent of its income from such sources as may be prescribed: Provided that where any village panchayat fails in any year to make a contribution under this section, it shall be lawful for the State Government to deduct such amount from the grant payable to the panchayat under section 219 in the next succeeding year as may be sufficient to make the contribution and credit the same to the District Development Fund on behalf of the village panchayat.