Section 25(1)(e) in The West Bengal Panchayat Act, 1973
(e)with the sanction of the Zilla Parishad [or the Mahakuma Parishad or the Council, as the case may be,] [Words inserted by W.B. Act 20 of 1988.] and where there is a canal as defined in the Bengal Irrigation Act, 1876, with the sanction also of such officer as the State Government may prescribe, undertake irrigation projects;