Gujarat Panchayats Act, 1993
Notwithstanding anything contained in the provision hereinbefore the right of the State Government to collect land revenue and any cess, shall remain unaffected, and if in the opinion of the State Government a panchayat exceeds or abuses its powers under this chapter or fails to exercise the same or is incompetent, to perform or makes persistent default in the performance of the duties imposed or persistently disobeys any of the orders of the Collector wide regard to the exercise of any of the said powers, the State Government may, after consultation with the district panchayat and after giving the panchayat an opportunity to render an explanation, by order in the Official Gazette withdraw all the powers conferred on the panchayat under this Chapter and direct its revenue officers to recover the land revenue or, as the case may be, the cesses.