Gujarat Panchayats Act, 1993
In this Act, unless the context otherwise requires— (1) "building" includes a hut, shed or other enclosure whether used as a human dwelling or for any other purpose whatsoever and also includes walls, verandahs, fixed platforms, plinths doorsteps and the like; (2) "cattle" means and includes bulls, bullocks, heifers, cows and their young, elephants, camels, buffaloes, horses, mares, geldings, ponies, colts, fillies, mules, asses, swine, sheep, ewes, rams, lambs, goats and kids; (3) "city" means a city defined in the Bombay Provincial Municipal Corporations Act, 1949; (4) "competent authority" means such Government Officer, panchayat or authority as the State Government may, by notification in the Official Gazette, appoint to perform the functions of a competent authority under such provisions of this Act and in respect of such panchayats as may be specified in the said notifications; Explanation :- For the purposes of this clause, a Government Officer includes a Government Officer posted under a panchayat under sections 136, 161 or 232. (5) "district" means a district constituted from time to time under the Land Revenue Code; except the area over which a district panchayat has no authority under section 6; (6) "District Development Officer" means such officer as the State Government may appoint to be a District Development Officer for the purposes of this Act;