Section 140(2) in Uttarakhand Panchayati Raj Act, 2016
(2)Notwithstanding anything contained in this or any other law for the time being in force Kshettra panchayat or Zila Panchayat may entrust to Gram Panchayat or Zila Panchayat to Kshettra panchayat any of the function for the time being performed to such extent as prescribed and may withdraw the function so entrusted like wise, the State Government may, at any time, entrust to any Kshettra Panchayat or all Kshettra Panchayats or to any Zila Panchayat or all Zila Panchayats any of the functions for the time being performed by any of its departments below or at the district, level and to withdraw the function so entrusted.
