Gujarat Panchayats Act, 1993
The State Government shall, notwithstanding anything contained in the Bombay Land Revenue Code, 1879 or any law relating to the collection of any cess, for the time being in force in the State, by notification in the Official Gazette, entrust to every village panchayat, any or all of the functions and duties of a village accountant or Patel or other similar functions of any other person, by whatever name called, in relation to the collection of land revenue (including cesses) and dues receivable as arrears of land revenue which is levied and assessed by or under the Land Revenue Code, or law relating to the collection of any ess for the time being in force in the State and all other functions and duties of a village accountant under the Code.