Section 123(1) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(1)If at the expiration of a reasonable period, the Government is satisfied in the light of experience gained in respect of the working of the Panchayat Samitis that it is necessary or expedient in the public interest to constitute Panchayat Samitis for blocks in any district instead of Panchayat Samitis for tahsils, the Government may by notification direct that all the Panchayat Samitis in that district shall be constituted for block.