Section 32A(1) in The West Bengal Panchayat Act, 1973
(1)Subject to such direction as may be issued by the State Government in this behalf, a Gram Panchayat shall, as soon as may be within three months following the first meeting referred to in section 9, constitute Upa-Samitis as referred to in sub-section (2) and delegate its powers, functions and duties to such Upa-Samitis, in such manner as may be prescribed.
