Section 110(1)(d) in Punjab Panchayat Samitis and Zila Parishads Act, 1961
(d)where a dispute is between Panchayat Samitis or Zila Parishads in different Divisions, the Deputy Commissioners concerned shall decide the dispute, and if they fail to arrive at a decision, a reference shall be made jointly by the Deputy Commissioners to the Commissioners of the Division concerned who shall then decide the dispute and where the Commissioners also fail to arrive at a decision, a reference shall be made jointly by them to the Government whose decision thereon shall be final;