Section 32A(2) in The West Bengal Panchayat Act, 1973
(2)Without prejudice to the generality of any other provisions of this Act, a Gram Panchayat shall constitute in such manner as may be prescribed the following Upa-Samitis:-(i)Artha O Parikalpana Upa-Samiti,(ii)Krishi O Pranisampad Bikas Upa-Samiti,(iii)Siksha O Janasasthya Upa-Samiti,(iv)Nari, Sishu Unnayan O Samaj Kalyan Upa-Samiti,(v)Shilpa O Parikathama Upa-Samiti, and(vi)such other Upa-Samiti as the Gram Panchayat may, subject to the approval of the State Government, constitute.
