Section 302B(e) in Karnataka Panchayat Raj Act, 1993
(e)the rights and labilities of the earlier Zilla Panchayat, Taluk Panchayat or Grama Panchayat in respect of civil and criminal proceedings, contracts, agreements and other matters or things (including arrears of tax, fees, rates and cess) arising in, or relating to the part of the area included in another panchayat area, Taluk or District shall vest in the later Zilla Panchayat, Taluk Panchayat and Grama Panchayat, as the case may be, and such rights and liabilities may be enforced by or against such later Zilla Panchayat, Taluk Panchayat or Grama Panchayat under this Act or rules, bye-laws and orders made thereunder.]
