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