(b)the Gram Sabha shall be responsible for the payment of land revenue or rent and other cesses and rates in respect of the lands vesting in the Gram Sabha falling due on or after the date of such vesting as well as such land revenue or rent and any other cesses and rates due on the date of such vesting and shall also be responsible for all encumbrances whatsoever in respect of the lands vesting in the Gram Sabha as on the date of such vesting :