Section 160(1) in The Gujarat Panchayats Act, 1993
(1)Notwithstanding anything contained in sections 158 and 159, in each district, there shall be established by the district panchayat a fund to be called the District Welfare Fund which shall consist of-(a)all the sums received by way of gifts or contribution from the State Government or the Central Government or any person for the purpose of family welfare programme.(b)the proceeds of entertainment programme arranged by the panchayat;(c)the same proceeds of family welfare seals.