Section 5(3) in The West Bengal Panchayat Act, 1957
(3)When an area is excluded from the local limits of the jurisdiction of a Gram Sabha the enactments specified in column 3 of Schedule I shall, from the date of such exclusion, be deemed to be revived in such area to the extent to which they were repealed or amended by the said Schedule :Provided that all assessments, rates, taxes, fees, tolls and other impositions made and imposed under this Act shall continue to be in force in the area until new assessments are made and new taxes, rates, fees, tolls and other impositions made and imposed under the enactment specified in column 3 of Schedule I and all assets and liabilities relating to such area shall vest in the State Government who shall pass such orders as to their disposal as it thinks fit.
