Section 179(2) in The Gujarat Panchayats Act, 1993
(2)Every taluka panchayat shall repare every such form as may be prescribed a development plan for the taluka for the next year having regard to the development plans submitted to it by the village panchayats in the taluka and submit the same before such date as may be prescribed, to the district panchayat to which the taluka panchayat is subordinate.
