(1)The State Government may, after consulting the views of the Gram Sabha or Sabhas concerned, by notification -(a)exclude from the local limits of the jurisdiction of a Gram Sabha any area comprised therein; or(b)include within the local limits of the jurisdiction of a Gram Sabha any area in the vicinity thereof; or(c)divide the area of any Gram Sabha so as to constitute two or more Gram Sabhas; or(d)unite the areas of two or more Gram Sabhas so as to constitute a single Gram Sabha; or(e)otherwise alter or revise the limits of any Gram Sabha.(2)When an area is included within the local limits of the jurisdiction of a Gram Sabha under sub-section (1), such area shall, from the date of such inclusion, become subject to all laws, rules, regulations, by-laws and orders in force in the area of the Gram Sabha.(3)When an area is excluded from the local limits of the jurisdiction of a Gram Sabha the enactments specified in column 3 of Schedule I shall, from the date of such exclusion, be deemed to be revived in such area to the extent to which they were repealed or amended by the said Schedule :Provided that all assessments, rates, taxes, fees, tolls and other impositions made and imposed under this Act shall continue to be in force in the area until new assessments are made and new taxes, rates, fees, tolls and other impositions made and imposed under the enactment specified in column 3 of Schedule I and all assets and liabilities relating to such area shall vest in the State Government who shall pass such orders as to their disposal as it thinks fit.
