Section 101(5) in Rajasthan Panchayati Raj Act, 1994
(5)When any local area is excluded from a Panchayat Circle and included in another Panchayat Circle, such portion of the Panchayat Fund and other property vested in the Panchayat of the first mentioned Circle shall vest in, and such portion of the liabilities thereof shall be the liabilities of the other Panchayat as the State Government may, after consisting both the Panchayats, declare, by notification in the Official Gazette:Provided that the provisions of this Sub-section shall not apply in any case where the circumstances, in the opinion of the State Government, render undesirable the transfer of any portion of the Panchayat Fund or properties or liabilities.
