Section 100(5) in The Gujarat Panchayats Act, 1993
(5)A panchayat, shall, in regard to the measures for the amelioration of the condition of Scheduled Castes and Scheduled Tribes and other back-ward classes, and in particular, in the removal of untouchability, carry out the directions or orders given or issued in this regard from time to time by the State Government or the competent authority and in case the panchayat fails to carry out any direction or order so given or issued, it shall be lawful for the State Government to withhold the payment to the panchayat of all or any of the grants payable under Chapter XI after the panchayat has been given a reasonable opportunity of being heard.
