Section 264(3) in The Gujarat Panchayats Act, 1993
(3)If in consequence of the alteration of the limits of any district or taluka the area excluded therefrom is included in any other district or taluka, then-(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;(b)the rights, assets and liabilities of the district or taluka panchayat of the district or taluka from which the area is so excluded in respect of any contracts, agreements and other matters and things, arising in or relating to the area so excluded, shall vest in, and be transferred to, the district or taluka panchayat of the district or taluka in which the area is included;(c)any notification, notice, tax, fee, cess, rule, bye-law, order, licence or permission issued, imposed, made or granted by the district or taluka panchayat in respect of the area so excluded shall be deemed to have been issued, imposed, made or granted by the district or taluka panchayat of the district or taluka in which the area is so included and shall continue in force until it is superseded in accordance with law;(d)all proceedings relating to the area excluded from the district or taluka and pending before the panchayat on the date of such exclusion shall be transferred to and disposed of by the district or taluka panchayat of the district or taluka in which the area is included.
