Section 114A(12) in The West Bengal Panchayat Act, 1973
(12)After publication of Development Plan under sub-section (1) and subject to the provisions relating to the development charge and other provisions under this section, no development, institution or change of use of any land shall be undertaken or carried out in that area without obtaining a certificate from the Panchayat Samiti or its authorised officer certifying that the development charge as leviable under this section has been paid or that no such development charge is leviable:Provided that the State Government may, by notification, exempt any development, institution or change of use of any land from the operation of the provisions of this sub-section.