Section 10(3)(a) in Gujarat Panchayats (Second Amendment) Act, 1976
(a)such portion of the district or taluka fund, and other property of the district or taluka panchayat of the district or taluka from which the area is so excluded shall vest in, and be transferred to, the district panchayat, or as the case may be, the taluka panchayat of the district, or as the case may be, the taluka in which such area is included, as the State Government may, by order in writing, direct;