Gujarat Panchayats Act, 1993
Notwithstanding the transfer of any powers, functions and duties in respect of any matter to a district panchayat under section 175 or under section 157 or 158 of the Gujarat Panchayats Act, 1961, the State Government on a proposal from the district panchayat in that behalf or where it is satisfied that by reason of a change in the nature of the matter, the matter has ceased to be a matter in the Panchayat Functions List and that it is necessary to withdraw from the district panchayat the powers, function or duties in respect of such matter, may, after consultation with the State council for panchayats, by notification in the Official Gazette, withdraw such powers, functions and duties with effect from the date specified in the notification and make such incidental and consequential orders as may be necessary to provide for matters including the taking over of the property, rights and liabilities, if any, vesting in the panchayat under section 176 and of the staff, if any, which may have been transferred to the panchayat under section 175.