(3)Any notification issued under sub-section (1) may contain such supplemental, incidental and consequential provisions as the Government may deem necessary and, in particular, may direct-(i)that any tax, fee for other sum due to the Gram Panchayat shall be payable to the Gram Sabha;(ii)that appeals, petitions or other applications with reference to any such tax, fee or sum which are pending on the date of such notification shall be disposed of by the Gram Sabha.Explanation.-Where the area within the jurisdiction of the Gram Sabha is comprised within the territorial jurisdiction of more than one Gram Panchayat, the reference to Gram Panchayat, in sub-sections (1) and (2) shall be construed as reference to such Gram Panchayat].
