Section 209(1) in The West Bengal Panchayat Act, 1973
(1)The State Government may, by order in writing, rescind any resolution passed by a Gram Panchayat, Panchayat Samiti or Zilla Parishad, if in its opinion such resolution -(a)has not been legally passed, or(b)is in excess or abuse of the powers conferred by or under this Act or any, rules made thereunder.