Section 174(1) in The Gujarat Panchayats Act, 1993
(1)Notwithstanding anything contained in the Gujarat Co-operative Societies Act, 1961 (X of 1962) the State Government, having regard to the Panchayat Functions List may subject to such conditions as it may think fit to impose, by an order published in the Official Gazette, delegate to a district panchayat and the taluka panchayats subordinate to it, such powers, functions and duties of the Registrar or any other authority under the said Act may be specified in the order.
