Gujarat Panchayats Act, 1993
[ (1) The Gujarat Local Fund Audit Act, 1963 shall apply to the auditing of the accounts of taluka panchayats. [ (2) Notwithstanding anything contained in sub-section (1), the State Government shall entrust the Comptroller and Auditor General of India the technical guidance and supervision over the audit of the taluka panchayat. (3) The State Government shall cause the audit report under the Gujarat Local Fund Audit Act, 1963 referred to in sub-section (1) alongwith the report of the Comptroller and Auditor General of India on technical guidance and supervisions as referred in sub-section (2), to be laid before the State Legislature.]