Section 133(1) in The Gujarat Panchayats Act, 1993
(1)In addition to the movable or immoveable property acquired by a taluka panchayat, the following shall vest in the taluka panchayat, namely:-(a)every road, building or other work constructed by a taluka panchayat out of the taluka fund with or without the Government assistance or people's participation;(b)any land or property vesting in the State Government when transferred to a taluka panchayat by the State Government for local public purposes:(c)any land or property which vesting in any other panchayat when vested in the taluka panchayat by that panchayat for the purpose of this Act:Provided that any land or property transferred to a taluka panchayat under clause (b) shall not, unless otherwise expressly provided in the instrument of transfer, belong by right of ownership to the panchayat but shall vest in it, subject to the terms and conditions of the transfer and in the circumstances specified in such terms or conditions, the land or property with all things, If any, attached thereto including all fixtures and structures thereon shall revest in the State Government and it shall be lawful for the State Government to resume possession thereof.
