Section 302(1)(b) in Karnataka Panchayat Raj Act, 1993
(b)so much of the Zilla panchayat or Taluk Panchayat or Grama Panchayat fund or other property vested in such Zilla panchayat, Taluk Panchayat or Grama Panchayat, shall be transferred to the fund of such local authority of the other local area, as the Government may by order in writing direct;