Section 21(r) in The West Bengal Panchayat Act, 1973
(r)the performance in the manner prescribed of any of the functions of [the Zilla Parishad or the Mahakuma Parishad or the Council, as the case may be,] [Words substituted for the words 'the Zilla Parishad' by W.B. Act 20 of 1988.] with its previous approval, calculated to benefit the people living within the jurisdiction of the Gram Panchayat;
