Section 105(8) in The Gujarat Panchayats Act, 1993
(8)The Taluka Development Officer may, take action referred to in sub-section (7) suo-motu or whenever it is reported to him that though the panchayat was moved to take action under sub-section (2) it has not taken any action for three months;Provided that before taking action suo motu he shall direct the village panchayat to take action and if the panchayat fails to do so within a specified time, the Taluka Development Officer may thereafter take action.