STATE OF GUJARAT & ANOTHER vs ZINABHAI RANCHHODJI DARJI & ORS.

The Supreme Court held that the appellant had no authority to dissolve the 'C' Taluka Panchayat under Section 310A(1) of the Gujarat Panchayats Act, 1961, as Section 310A(10) explicitly states that such provisions do not apply to alterations in district or taluka limits due to municipal changes. The Court clarified that the term 'Municipal borough' in Section 310A(10) encompasses 'City' as defined in Appendix IV. Consequently, the High Court's decision to allow the petition challenging the dissolution was upheld, affirming the validity of the reconstitution order by the Development Commissioner.