Section 131(4) in The Gujarat Panchayats Act, 1993
(4)A taluka panchayat may, by resolution passed at its meeting and supported by two thirds of the whole number of members make provisions for any public reception, ceremony or entertainment within the taluka or may make contribution towards an annual gathering or such other gathering of panchayats in the district or the State or towards the fund of any institution which is established with the object of promoting the spirit of community, self-help and mutual aid among village, folk and suggesting ways and means for the efficient administration of panchayats and which is recognised by the State Government:Provided that except with the previous sanction of the district panchayat, the panchayat shall not incur expenditure exceeding two hundred rupees on any such reception, ceremony, entertainment or gathering.
