Gujarat Panchayats Act, 1993
Where a panchayat has been entrusted with the functions and duties relating to the collection of land revenue (including cesses) and other dues under section 168, the State Government shall by notification in the official Gazette, confer on such panchayat, subject to such conditions as may be specified in the notification all or any of the powers of the Collector, for the realisation of land revenue and other due recoverable as arrears of land revenue under the Land Revenue Code and for the collection of cesses under the law relating thereto, and it shall be competent for the panchayat so empowered to exercise all or any of the powers so conferred in this behalf.