Section 95(5) in The West Bengal Panchayat Act, 1973
(5)When under sub-section (3) of section 93 any Gram is excluded from, or included in, a Block, or a Block is divided so as to constitute two or more Blocks, or two or more Blocks are united to constitute a single Block, the properties, funds and liabilities of the Panchayat Samiti or Samitis affected by such reorganisation shall vest in such Panchayat Samiti, or Samitis, and in accordance with such allocation, as may be determined by order in writing by the prescribed authority, and such determination shall be final.
