(2)The exercise of any power or discharge of any duty entrusted on a Gram Panchayat or a Panchayat Samiti under sub-section (1) shall, notwithstanding anything contained in the West Bengal Panchayat Act, 1973, be deemed to be the performance of the functions assigned to the Gram Panchayat or the Panchayat Samiti, as the case may be, in respect of the matter referred to in clause (o) of sub-section (1) of section 20, or item (ii) of clause (a) of sub-section (1) of section 109, as the case may be, of that Act.