Section 163(4) in The West Bengal Panchayat Act, 1973
(4)[ When a Zilla Parishad takes any action or issues any direction in respect of any Gram Panchayat, such action may be taken and such direction may be issued though and with the assistance of the Panchayat Samiti having jurisdiction.] [Sub-Sections (3), (4) and (5) inserted by W. B. Act 17 of 1992.]
