Section 246(2) in The Gujarat Panchayats Act, 1993
(2)The taluka panchayat, if so empowered by the State Government may authorise its President, Vice-President or Secretary to enter on and inspect, or cause to be entered on and inspected, at all reasonable times any immoveable property occupied by any subordinate panchayat or any work progress under its direction and also to enter or cause to be entered, the office of any such panchayat and inspect or cause to be inspected any record, register or other document kept therein and such panchayat shall comply with the inspection notes, if any, made by the person making such inspection.