Section 120(2) in The West Bengal Panchayat Act, 1957
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any or the following matters, namely:-(a)any matter for which power to make provision is conferred expressly or by implication on the State Government by this Act;(b)the establishment of any authority under and the exercise of powers and performance of duties conferred and imposed upon the State Government by this Act;(c)the establishment of Anchal Panchayats and Gram Panchayats;(d)the records and registers that shall be maintained by an Anchal Panchayat, a Gram Panchayat and a Nyaya Panchayat;(e)the time of holding meetings of a Gram Sabha referred to in sub-section (4) of section 8, the manner of notifying the time and place of such meetings and of the meetings of an Anchal Panchayat and Gram Panchayat, and the manner of conducting business at such meetings, adjournment of meetings and recording the minutes of the meetings;(f)[the time and manner of] [Words substituted for the words 'the manner of' by W.B. Act 15 of 1959.] electing members of an Anchal Panchayat, a Gram Panchayat and a Nyaya Panchayat, the deposit to be made by candidates standing for election to the Gram Panchayat, the conditions under which such deposits may be forfeited and the disposal of election disputes;(g)the manner of recruitment of the staff of an Anchal Panchayat and a Gram Panchayat and the manner of their dismissal, discharge, removal, superannuation, punishment and right of appeal;(h)the manner of convening a special meeting of an Anchal Panchayat or a Gram Panchayat for the purpose of removing an Adhyaksha, Upadhyaksha, Pradhan or Upa-Pradhan;(i)the manner in which and the conditions under which an Anchal Panchayat or a Gram Panchayat is to function as the agent of the State Government or the District Board;(j)the manner in which two or more Gram Panchayats may combine to appoint a Joint Committee;(k)the forms to be used under this Act;(l)the method and time of payment of taxes and other dues, the procedure of recovery; and the authority whose assistance may be taken by an Anchal Panchayat for the recovery of taxes and dues;(m)the method of crediting the receipts from various sources to the Anchal Panchayat Fund;(n)the manner of crediting the sale proceeds of unclaimed cattle;(o)the conditions subject to which an Anchal Panchayat may borrow money;(p)the imposition of taxes, tolls, fees and rates, and the manner of assessment and appeal against assessment;(q)the framing of budgets;(r)the keeping of accounts;(s)the audit of accounts and powers of auditors;(t)the returns and reports to be submitted by an Anchal Panchayat and a Gram Panchayat and a Nyaya Panchayat;(u)the strength, salary, nature and the cost of equipment of the dafadars and chowkidars and all matters relating to their duties, powers and functions and their recruitment, conditions of service, superannuation, discipline, punishment and dismissal;(v)the procedure to be followed by a Nyaya Panchayat in trying suits and cases;(w)the particulars to be contained in the order or decree of a Nyaya Panchayat;(x)the fees to be levied by a Nyaya Panchayat for institution of suits and cases, issue of processes and supplying copies of documents and other papers;(y)the issue, service or execution of summons, notices and other processes by a Nyaya Panchayat;(z)the procedure for execution of decrees, orders, and sentences passed by a Nyaya Panchayat;(zz)[ any other matter which may be, or is required to be, prescribed.] [Clause (zz) inserted by W.B. Act 27 of 1965.]