Section 123(2) in The Gujarat Panchayats Act, 1993
(2)In addition to the committees referred to in sub-section (1), a taluka panchayat may, with the previous approval of the State Government constitute a committee or committees consisting of such number of members of the panchayat as the panchayat may determine, to execute any work or scheme decided upon by the taluka panchayat or to inquire into the report to the taluka panchayat on matters which the panchayat may refer to such co-taluka panchayat on matters which the panchayat may refer to such committee or committees. The taluka panchayat may make regulations for the procedure to be followed by any such committee.
