Section 10 of Gujarat Panchayat Services Rules, 1964

(1) Save as otherwise provided in these rules, a panchayat servant

shall not, except with the previous sanction of the relevant district
panchayat, accept or permit his wife or any other member of his
family to accept from any person any gift of more than a trifling
value:
Provided that- Gifts of a value, reasonable in all circumstances of
the case may be accepted from relations and personal friends or
presented to such persons on occasions such as wedding,
anniversaries, funerals and religious functions when the making or
receiving of such gifts is in conformity with the prevailing religious
or social customs but acceptance of such gifts other th in these of a
trifling value be reported, to the relevant district panchayat ard the
gifts shall be disposed of in such manner the said district panchayat
may direct.
Explanation.-For the purpose of this sub-rule, any trowel, key or
ofier similar articles, offered to a panchayat servant at the laying of
the fo indation stone or the opening of a public or panchayat
building or any ceremonial function, shall be deemed to be a gift.
(2) If a question arises whether any gifts is of a trifling value or
not, or where a panchayat is in any doubt whether a gift offered to
him is of a triffling value or not, a reference shall be made to the
relevant district panchayat by such servant and the decision of the
said district panchayat thereof shall be final.
Explanation.-Whether or not a gift should be treated as of a triffling

value shall depend on, who the the donor is and the circumstances

in which the gift is made. A gift exceeding in value equal to l/20th
of the monthly emoluments of a panchayat servant or Rs. 20
whichever is less, from a person who is not his relative or his
personal friend shall ordinarily be regarded as a gift not of triffling
value. Gifts from relatives and personal friends upto the value of
l/8th of the monthly emoluments of the panchayat servant or Rs.
50 whichever is less, or even upto the value of one half of such
emoluments or Rs. 200 whichever is less, on special occasions such
as mentioned in the proviso to sub-rule (1), may be regarded as of
triffling value