Section 219(b) in The West Bengal Panchayat Act, 1973
(b)all properties, movable or immovable and all assets -(i)vested in such Gram Panchayat shall vest in the Gram Panchayat or Gram Panchayats constituted under this Act in such area in accordance with such allocation as may be determined by the prescribed authority and such determination shall be final,(ii)vested in such Anchal Panchayat shall vest in such Gram Panchayat or Gram Panchayats constituted under this Act in such area in accordance with such allocation as may be determined by the prescribed authority and such determination shall be final,(iia)[ vested in such Union Board shall vest in such Gram Panchayat or Gram Panchayats constituted under this Act in such area in accordance with such allocation as may be determined by the prescribed authority and such determination shall be final,] [Sub-clause (iia) to clause (b) inserted by W.B. Act 58 of 1978.](iii)vested in such Anchalik Parishad shall vest in such Panchayat Samiti or Panchayat Samitis constituted under this Act in such area in accordance with such allocation as may be determined by the prescribed authority and such determination shall be final,(iv)vested in such Zilla Parishad shall vest in the Zilla Parishad constituted under this Act;