Section 119(3) in The West Bengal Panchayat Act, 1973
(3)[ The State Government shall make rules relating to the method of recruitment and the terms and conditions of service including the pay and allowances, superannuation, provident fund and gratuity of the employees of the Panchayat Samiti.] [Sub-Section (3) inserted by W.B. Act 37 of 1984.]