Gujarat Panchayats Act, 1993
At any time not later than two months before the expiry of the duration of a panchayat under section 13 and in the case of a panchayat which is to be constituted or reconstituted under the provisions of this Act otherwise than on the expiry of its duration under section 13 at any such time as the State Election Commission may after consulting the State Government determine there shall be prepared for the purpose of the general election of members for constituting or, as the case may be, reconstituting