Section 163(5) in The West Bengal Panchayat Act, 1973
(5)[ A Panchayat Samiti or Gram Panchayat, as the case may be, may appeal to the State Government against any direction under clause (b) of sub-section (3) within thirty days from the date of such direction, and the decision of the State Government on such appeal shall be final.] [Sub-Sections (3), (4) and (5) inserted by W. B. Act 17 of 1992.]
