Section 138(4) in The Gujarat Panchayats Act, 1993
(4)Where any taluka panchayat has failed to comply with the provisions of subsection (3), it shall be lawful for the State Government to form an opinion that the panchayat is incompetent to perform the duties imposed on it or functions entrusted to it under the provisions of this Act.Explanation. - A taluka panchayat shall not be deemed to have failed to comply with the provisions of sub-section (3), if such failure has resulted on account of non-compliance by the district panchayat of provisions of sub-section (2).
