Gujarat Panchayats Act, 1993
(1) In addition to the movable or immovable property acquired by a district panchayat, the following shall vest in the district panchayat, namely:- (a) every road, building or other work constructed by a district panchayat out of the district fund with or without the Government assistance or people's participation; (b) any land or property vesting in the State Government when transferred to a district panchayat by the State Government for local public purpose; (c) any land or other property vesting in any other panchayat, when vested in the district panchayat by that panchayat for the purposes of this Act: