Section 206(2)(c) in The Gujarat Panchayats Act, 1993
(c)If any panchayat makes any default in the payment of any sum due in respect of a tax or fee within the time specified under clause (a), the provisions of section 211 shall mutatis mutandis is apply to such default and the taluka panchayat shall exercise the same powers as are exercisable by a district panchayat under that section.