Section 120(1) in The Punjab Panchayati Raj Act, 1994
(1)The State Government may entrust, conditionally or unconditionally to a Panchayat Samiti, functions in relation to any matter, to which the executive authority of the State Government extends or in respect of functions which have been entrusted to the State Government by the Central Government and the Panchayat Samiti shall be bound to perform such functions.