Section 160(1) in The Bihar Panchayat Raj Act, 2006
(1)If, in the opinion of the Zila Parishad or the Government, a Gram Panchayat exceeds or abuses its powers or is not competent to perform or makes persistent default in the performance of the duties imposed on it under this Act or by any other law for the time being in force, the Zila Parishad or the Government as the case be, may by order published in the Official Gazette dissolve such Gram Panchayat.