Section 268(3) in The Gujarat Panchayats Act, 1993
(3)It shall be lawful for the officer so authorised.(a)for recovering any such money to direct that such money be recovered as an arrear of land revenue and on such direction being given, such money shall be recoverable as an arrear of land revenue from such person;(b)for recovering any such record or property to issue a search warrant and to exercise all such powers with respect thereto as may lawfully be exercised by a Magistrate under the provisions of Chapter 7 of the Code of Criminal Procedure, 1973,
