Section 64(1)(d) in The West Bengal Panchayat Act, 1957
(d)record in writing for the consideration of the Gram Panchayat, Anchal Panchayat or the Joint Committee, as the case may be, any observation it may consider to be proper in regard to the proceedings or duties of such Gram Panchayat, Anchal Panchayat or the Joint Committee;