Section 153(3) in The West Bengal Panchayat Act, 1973
(3)Notwithstanding anything in sub-section (1), a Zilla Parishad shall not undertake or execute any scheme confined to a block unless the implementation of such a scheme is beyond the competence of the Panchayat Samiti concerned financially or otherwise. In the latter case the Zilla Parishad may execute the scheme itself or entrust its execution to the Panchayat Samiti and give it such assistance as may be required:[Provided that a Zilla Parishad may undertake or execute any scheme referred to in sub-clause (ii) of clause (a) of sub-section (1) confined to an area over which a Panchayat Samiti has jurisdiction] [Proviso to sub-section (3) of section 153 inserted by W.B. Act 37 of 1914.].