Section 6A(3)(a) in The West Bengal Panchayat Act, 1973
(a)the properties, funds and liabilities of the Municipality in respect of the area so included, shall vest in and devolve on the Gram Panchayat, the Panchayat Samiti, the Zilla Parishad or the Mahakuma Parishad in accordance with such allocation as may be determined by the prescribed authority, and