Section 148(1)(b) in The Gujarat Panchayats Act, 1993
(b)without payment of rent, to use of a residence in the headquarters of the panchayat or with the sanction of the State Government, at any other place in the district, throughtout his term of office and for a period of fifteen days thereafter or in lieu of such residence, a house allowance at such rate as the State Government may by general or special order, determine.