Section 220(1) in The Gujarat Panchayats Act, 1993
(1)There shall be established by the State Government a fund to be called the State Equalisation Fund, which shall consist of the payments made into it under clause (b) of sub-section (2) of section 219 and which shall be utilised for making special grants to backward districts so as to minimise the social and economic inequalities between the districts of the State.
