Section 121(3) in The Gujarat Panchayats Act, 1993
(3)On receipt of such intimation or explanation, the taluka panchayat may, in respect of all or any of the matters discussed in the audit note,-(a)accept the intimation or explanation given by the panchayat and recommend to the Collector to withdraw the objection,(b)direct that the matter be investigated at the next audit or at any earlier date, or(c)hold that the defects or irregularities pointed out in the audit note or any of them have not been removed or remedied.
