Section 31(2) in The West Bengal Panchayat Act, 1973
(2)Where functions are delegated to a Gram Panchayat under this section, the Gram Panchayat, in the discharge of such functions, shall act as the agent of [the Zilla Parishad or the Mahakuma Parished or the Council, as the case may be.] [Words substituted for the words 'the Zilla Parishad,' by W.B. Act 20 of 1988.]
