Gujarat Panchayats Act, 1993
(1) In cases of emergency the Taluka Development Officer may provide for the execution of any work or the doing of any act which a panchayat subordinate to a taluka panchayat is empowered to execute or do, and the immediate execution or doing whereof is, in his opinion, necessary for the health or safety of the public and may direct that the expense of executing the work or doing the act shall be forthwith paid by the panchayat. (2) If the expense is not so paid, the Taluka Development Officer may direct the officer in charge of the treasury in which the fund of the panchayat is kept to pay such expense or so much thereof as is possible, from the balance of such fund in his hands and the Officer in charge of the treasury shall comply with such directions. (3) The Taluka Development Officer shall forthwith report to the District Development Officer every case in which he exercises his powers under sub-section (1). (4) The District Development Officer in respect of a Taluka panchayat or village panchayat shall have the same powers as Taluka Development Officer has in respect of a village panchayat under sub-sections (1), (2) and (3) subject to the modification that he shall submit a report under sub-section (3) to the State Government. (5) An Officer authorised by the State Government in this behalf by a general or special order, shall in respect of a district panchayat, have the same powers as the District Development Officer has in respect of a taluka panchayat under this section.