Gujarat Panchayats Act, 1993
The village panchayats, taluka panchayats, and district panchayats, notwithstanding that they are separate bodies corporate having distinct territorial jurisdiction and distinct functions to perform- (1) shall form part of the panchayat organisation set up for the purpose of securing a greater measure of participation by the people of the State in local and governmental functions; (2) shall perform the functions and duties assigned to them by or under this Act so as to conform to the State Five Year Plans and the National Five Year Plans and to the State policy in general and shall give effect to such general or special directions as the State Government may from time to time by order in writing issue in that behalf; (3) shall carry their administration faithfully and efficiently.