12. Location of headquarters of a district or taluka panchayat. - (1) The headquarters of a district panchayat and a taluka panchayat shall be located at such place in the district or, as the case may be, taluka as the State Government may by order in writing direct.
(2)Where the headquarters of a district or taluka are located in a city or municipal borough, it shall be lawful for the district panchayat of the district or, as the case may be, the taluka panchayat of the taluka to hold property in such city' or, as the case may be, municipal borough notwithstanding that the area within the limits of such city or municipal borough is not included in the district or, as the case may be, municipal borough.
