Section 271(2) in The Gujarat Panchayats Act, 1993
(2)Subject to the general or special orders which the State Government may issue from time to time-(i)a district panchayat may delegate to a District Development Officer.(ii)a taluka panchayat may delegate to a Taluka Development Officer, and(iii)a competent authority may delegate to any officer subordinate to it, any powers exercisable by it under this Act.
