Section 110(2)(xl) in The U.P. Panchayat Raj Act, 1947
(xl)the action to be taken on the inclusion of the whole or part of the local area of any [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] in any city municipality, notified area, or cantonment, and the manner in which the assets and liabilities of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] may be disposed of in such circumstances;