Gujarat Panchayats Act, 1993
(1) The State Government may, by notification in the Official Gazette, authorise any officer of Government to exercise any of the powers exercisable by the State Government under this Act except the power to make rules. (2) Subject to the general or special orders which the State Government may issue from time to time— (i) a district panchayat may delegate to a District Development Officer, (ii) a taluka panchayat may delegate to a Taluka Development Officer, and (iii) a competent authority may delegate to any officer subordinate to it, any powers exercisable by it under this Act.