Section 254(3) in The Gujarat Panchayats Act, 1993
(3)If in altering the limits of any village, the area excluded therefrom is included in any other village, then-(a)such portion of the village fund, debts, obligations and other property of the village from which the area is so excluded shall be transferred to and shall vest in, the panchayat of the village in which such area is included, as the State Government may by order in writing direct;(b)the rights and liabilities, of the panchayat in respect of any contracts, agreements and other matters and things, arising in or relating to the area so excluded shall vest in the panchayat of the village in which the area is so included:(c)any notice, tax fee, cess, order, licence, permission rule or bye-law issued, imposed, granted or made in respect of the area so excluded shall be deemed to have been issued, imposed, granted or made in respect of the panchayat in which the area is so included and shall continue in force until it is superseded under the provisions of the law applicable thereto;(d)all proceedings relating to the area excluded from the village and pending before the panchayat on the date of such exclusion shall be transferred to and disposed off by the panchayat of the village in which the area is included.
