Section 260(b) in The Gujarat Panchayats Act, 1993
(b)"nagar panchayat" means a nagar panchayat constituted for a municipal borough and includes a person or persons authorised to exercise the powers and perform the functions of a municipality under section 263 of the Gujarat Municipalities Act, 1963 (Gujarat Of 1964) (hereinafter referred to as "The Municipal Act");
