• "We may now revert to the question whether th~ members of the Gujarat Panchayat Service are government servants. First, we see. that the duties which they are required to perform are in connection with those affairs of the State which are· entrusted to the Panchayat Jns.titutions hy the statute· itself or by transfer by the Government under the statute. · Next, the expenditure Iowa.ids the pay and. allowance of officers and. servants of the panchayat service, serving for the time being under any panchayai has-, no doubt, to be met by the panchayat from its own fund, but, as we have seen, the fund consists substatially of some ccmtributed or lent. by the State Government and of the proceeds of any tax or feeimposed by or assigned ·to the panchayat under tl)e Act. The imposition of a· tax or a fee in the nature of a tax, as we know, is essentilly a function of the State. So the salary and allowances of. the servants and officers of the pancbayat service are paid out of funds contributed, or .lent by the Government or raised by the discharge of an. ·essential governmental function. Secretariei of Gram and Nagar Panchayats are to be aPP,!linted in accordance with the Rules made by the Government, while the Taluqa Developipent Officer is .to be Secretary of the Taluqa Panchayat and the ·District Development Officer is to be the.•Secretary of the District Panchayat. Taluqa and District Developmenl Officers are, of course, officers of State service. Gram and Nagar Panchayats may have other servants, as may be determined under Secti<ln 203, but they have to be appointed by such authoity as may prescribed by the Government · and their conditions of service shall be such as may be prescribed by the Government. Section 203 as already noticed by us, contemplates the constitution of. a single centralised panchayat service, the classes, cadres and posts of which have to be · determined by "the 'Government from time to time. The · mode of recruitment, whether by examination or otherwise, the conditions of service, the power in respect of appointments, transfers and promotions of officrs . and .
