Section 201(3) in The West Bengal Panchayat Act, 1973
(3)If any dispute arises -(a)between a Gram Panchayat or a Panchayat Samiti within a district on the one side and the Zilla Parishad of the same district on the other, or(b)between two or more Zilla Parishads, or(c)between one or more Gram Panchayats in one district on the one side and one or more Gram Panchayats in another district on the other, or(d)between one or more Panchayat Samitis in one district on the side and one or more Panchayat Samitis in another district on the other, or(e)between one or more Gram Panchayats in one district on the one side and one or more Panchayat Samitis in another district on the other, or(f)between one or more Gram Panchayats in one district on the one side and the Zilla Parishad of another district on the other, or(g)between one or more Panchayat Samitis in one district on the one side and the Zilla Parishad of another district on the other,the dispute shall be referred to the State Government by any party to the dispute and the decision of the State Government thereon shall be final.
