Gujarat Panchayats Act, 1993
(1) The first meeting of the gram sabha in every year shall be held within two months from the commencement of that year, and the village panchayat shall place before, such meeting— (i) the annual statement of accounts; (ii) the report on the administration in the preceding financial year; (iii) the development and other programme of work proposed for the current financial year; (iv) the last audit note and replies (if any) made thereto; (v) any other matter which the taluka panchayat and district panchayat requires to be placed before such meeting. (2) It shall be open to the gram sabha to discuss any or all of the matters placed before it under sub-section (1) and the panchayat shall consider suggestions, if any, made by the gram sabha. (3) A gram sabha shall carry out any other functions as may be prescribed.