- Where the functions and duties assigned to village panchayats, taluka panchayats and district panchayats under the Panchayats Functions List relate to the same subject, then in order that the functions and duties may not overlap or that the responsibility for performing any such function or duty is not shifted by one panchayat to another on account of any ambiguity of misunderstanding, the State Government may, from time to time, by an order in writing issue to all or any of the panchayats such directions, as it may think necessary for avoiding any such overlapping of functions, or shifting of the responsibility and the panchayats shall be bound to exercise their powers, and perform their functions and duties in conformity with such directions.
