Gujarat Panchayats Act, 1993
(1) On the election of a new Sarpanch or Upa-Sarpanch it shall be the duty of the retiring Sarpanch or, as the case may be, Upa-Sarpanch, to hand over to him charge of his office and deliver to him the record and property belonging to the panchayat and in his custody. (2) The provisions of the sub-section (1) shall apply mutatis mutandis to a retiring member in the matter of handing over charge of his office.