Section 232(1) in The Gujarat Panchayats Act, 1993
(1)For the purpose of enabling the panchayats to discharge their functions and duties under this Act, it shall be lawful for the State Government to direct by a general or special order that such number of officers of the Indian Administrative Service and of Class 1 and Class II services of the State and such number of officers or servants allotted or transferred to a panchayat under section 175 but not allocated to the panchayat service under section 230 shall be posted under such panchayat and for such period and subject to spch conditions as may be specified in the order and accordingly the officers specified in the order shall be posted under such panchayat.
