Section 201(1) in The Gujarat Panchayats Act, 1993
(1)Subject to any rules that may be made under this Act, and regard being had to the fact that a factory itself provides in the factory area all or any of the amenities which such panchayat provides, village any factor}' with the sanction of the State Government to receive a lump-sum contribution in lieu of all or any of the taxes levied by the panchayat.
