Section 108(1) in The Gujarat Panchayats Act, 1993
(1)For the purpose of this Act, the State Government may subject to such a conditions and restrictions as it may think fit to impose, vest in a panchayat open sites, waste, vacant or grazing lands or public roads, streets, bridges, ditches, dikes and fences, wells, river-beds, tanks, streams, lakes nallas, canals, water-courses, trees or any other property in the village vesting in the Government.