Section 219(c) in The West Bengal Panchayat Act, 1973
(c)all rights acquired, all debts and obligations incurred, all matters and things engaged to be done -(i)by such Gram Panchayat shall be deemed to have been acquired, incurred or engaged to be done by the Gram Panchayat or Gram Panchayats constituted under this Act in such area, as may be determined by the prescribed authority under sub-clause (i) of clause (b),(ii)by such Anchal Panchayat shall be deemed to have been acquired, incurred or engaged to be done by such Gram Panchayat or Gram Panchayats constituted under this Act in such area, as may be determined by the prescribed authority under sub-clause (ii) of clause (b),(iia)[ by such Union Boards shall be deemed to have been acquired, incurred or engaged to be done by such Gram Panchayat or Gram Panchayats constituted under this Act in such area, as may be determined by the prescribed authority under sub-clause (iia) of clause (b),] [Sub-clause (iia) to clause (c) inserted by W.B. Act 58 of 1978.](iii)by such Anchalik Parishad shall be deemed to have been acquired, incurred or engaged to be done by such Panchayat Samiti or Panchayat Samitis constituted under this Act in such area, as may be determined by the prescribed authority under sub-clause (iii) of clause (b),(iv)by such Zilla Parishad shall be deemed to have been acquired, incurred or engaged to be done by the Zilla Parishad constituted under this Act;