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.706 ~ a n c h q a t(Extension
i to [I961 :T.N. Act 27
TrMsfcred Territory) and
Panchrryut Union Councils (Specid
Provisions fot First Constitution)

'[TAMIL NADU] ACT No. 27 OF 1961.L

,[Received the the President on .the 19th September
1961, first. pu8Ztih'ed in the FOJi St. G e e & (3. ieftr:
Extrc!or&ary on the 29th Septerrrber 1961 (;lsviiziii 7 ,
1883) .I h, .. . . i . C, bt . a . f i 3 , :

.4Et toceitend~t m i G ~ q d~am~r b a y a tAH, s~

t? the transferr$&territory is $he %[State$ l Y m i i Pi-]
and tq amen&the lfFamil NMo] Panebayat Unbn Cclan-
cils (Special Provisions for First Constlt tio on) Act, 1960.

WHERFM it is cx5ident to atend the l[~;&l .qaK:uj

Panchayats Act, 1958 ('[Tamil Nadu] Act XXXV of 1958
to the transferred !terd'tory in the 3[State of Tamil Nadu]
and to amend the '[Tamil Nadu] Panchayat U&oh
Councils (Special Provisions for First Constitution) Act,
1960 ('[Tamil Na-du]) Act 17 of 1960) for the purposes
hereinafter appearing
BE it enacted in the Twelfth Year of the Republic of India
as follows :-
Short title 1. (1) This Act may be call~d the '[Tamil Nadu]
and corn- Panchayats (Extension to Transferred Territory) and
Panchaya t Union Councils (Specia 1 Provisions for First
Constitution) Amendment Act, 1961.

* These ..vords were substituted for thu word "Madras" bq the

Tamil Nadu Adaptation of Laws Order, 1069, as amer dtd by
the Tamil Nadti Ad-lptaVionof Laws (Sec0r.d Amendment) r ;&r,
For Statement of Objects and Reasons, see Fort St. George
Gazette Extraordinary, dated the 26th August 1961, Part
IV-Sect ion ?, pages 3C4-3C5.
a This e x p r e s h was substituted for the expmssion

& -&5*-z-r
5 -*
Sf -&asv by :he Tamil E4du A&pmkn d Laws
ws &(a
:d tlf L & 4 -I
E-. -. ----- ---... . . __ - d-
- . --- - -. L - -
$961: T.N. Act 271 Panchayars (&$tension to 707
Panehayat Union ~o'kft'tils (Special
Provisions for First i7"oktitution)

(2) It shall come into force on such date as the

.Government may, by notification, appoint.
2. In this Act, unless the context otherwise requires,- Definitions.
(a) " appointed day " means the date appointed
under sub-section (2) of section 1 for ;he coning into
force of this Act ;
(b) " existing 1i.w " means any law, Ordinance,
Proclamation, regulatioi~,order, by-law or rule passed or
I made before the appointed day, by Parliament, or by any
Legislature, authority or person having power to make
sucb a law, Ordinance, Proclamation, regulation, order.
.by-law or rule ;
(c) " Government " means the State Government ;
(d) " Panchayats Act " means the '[Tamil Nadu]
Panchayats 4ct, 1958 (l[Tarnil Nadu] Act XXXV of
1958) ;
(e) " transferred territory " means the Kanyakumari
district and the Shencottah taluk of the Tirunelveli district,
3. (1) Subject to the provisions of sub-section (21, E~t:nsionof
with effect on and from the appointed day, the Panchayats "CTamilNadu
Act is hereby extended to, and shall be in force in, the of lgSB to I

transferred territory. Q ! h: transfer-

r ~ territory.
(2) Notwithst2,nding anything contained in the
Panchayats Act, on and from the appointed day-
(a) each of th2 local areas specified in column (2)
of Schedule I forming the development block s~ecified
in the corresponding entry in column (1) thereof for the
purposes of the National Extension Service Scheme of
Comnluniiy Development shall be a panchayat dr:velop-
ment block and such panchayat development bloc; shall
be a yaachayat union by the name specified in the corres-
ponding entry in colu mli (3) ' l L ~ ~ w ; uf
- -- ---- . .- ---- -
Th :se ~ 3 r dwere ~ for 'he worc' " M n d r a s " b-j
~ su'3st i t u 2c2
rh.: Tatnil Nadu l\,'aptatian of Lzws Orl'er, 1969, as amc ill': : by
t h TLt i ~ Nlciu
\ l A6,:ptalittn c.' 1.9:: s (Secolid Aml nc'me1.t) o r !rr,
1 060.
'lilts expression was ~ u ' b ~ i i t u t efor
d the ,expression " Madr~s
Act " by paragraph 3 (2) of the Tamil Nadu Adaptaiion 2 C
*Laws Order, 1970.

70; Panckayats (Extension to [I961 : T.N. Act 27

2 ;w.vsferred Territory) uizd
P;?izchayat Union Councils (Special
ZI.o17i:;iot7s for First Co;zstit~ltion)
Amendnzetz l'

(6) there shall be a pa1:chayat u n i o ~council

~ foi
ecch or the panchayat ui;ions s~ecihcdin Schedule I ;
(c) the provisions of sectlor~s115, 116, 117, 128 and
129 of the Panchayats Act s'nali mi apply to the transferred
territory unless and until the Govzmrnen~ direct, by
notificatio~l, that any of tbe provislans aforesaid shall
apply or shall apply only with such exceptions, modifica-
tions and adaptations, as nlay be specified in the notifica-
tion ;
~::itil the Goverl"~n~cut so direct by notification
referred t~3ill C ~ ' ~ U S(c~),= the C ~ S SG ~ Iland corresponding
to the local cess under the Pmchayats Act which, imme-
diately before the appointed tiay, was being lawfully levied,
tc5t:d and collected by thc Government or any 0 t h
c,uthority in any development block in the transrerred terri-
tory shall cc*nlinuc lo b lcvicd, ;:sscsscd :.nd colltctcd by
n ~the :::id ;.la hori t y in i-.ccord~.r~c
jllc G o v , : r ~ ~ r n cor wi..h.
ihc s .mc p,-inciplt-swhich g o v 1.i;:d ~ r h ~ ,li vy , :>.rscsSnzent
7,nd c ,fit:ctio~of ihs s:;ib ces; .immr,d ::~tly b ~ f i t ~;he e
app3ijl:cd day . he ceL s SO cdlcc-ed shr.ll be die !.i-
butt 0 :.mbng 1 p:n~h'-'.y,., gnion ccBu:~c'l:.nd the
p.ric:12,y-.ts ir! rh: p.~ch;!y,.' ul?ioE C - C ~ I I C L ~jI2I ; ~such ~
~ ~ by gvner: .l or spLci - .l
n.,,*.nz;cl :.s ihe G ~ v e r n r n c ,m::y,
~ i . d ~ :d-i,~ ~ , c . t 4
(e) the provisions of clause (e) of section 65,
zection 128, section 136, sub-sections (9, (6) and (7) of
%&ion 140 a w l section 193 of the Pancli2yak Act shall
not apply to the transferred territory, uniess and until
the Gover~meotdirect, by notification, that any of the
--.- -
-. - -
6' :F.;q. Act 271 1R~i~cl~l:ycits (Exterzsion to 7 ~ 9 C

Tr~tz:,f~i.) -.d Tei-i.iicr~?) ai?d

i * ~ t Coutbcils(Spzc:'c~!
P i ~ ? c / ~ g Uoion
Rsc)vi,yio~~s jbr P;i'r,rt Cur?r.iit:/iil;.i)

thA iinpoirit~dday s!;,:li, n itt. c i i ~ c r011 a n i fisii- L ~ C

ai?ij;c~:.'fcdday, be exi:rcised by thc p;inchnyzit urio!. CSUJW i
]la\ jng j:irisdictiotl iz the arca ;

(') cvc i-y panclir.;at i :I the uantnsfc rrtd t ~ litc : 1y

sh::;I bc cicc~ncclto b(; a vi1la.g~~ z r . ; ~ h & yf czrt tiit pl;l.yrsc:
c f gr::~-,t under x c i i c n i-2 of the Pa~chay:t:: Act ;

(h) ill regard to the fixit constitution c ~ fpcncl~zynt

mion coun;ils in accordance with tl-+eprovisiol-is of tiie
Pmichayats Act, as ev.tetlded by this Act, ar,d i n regard
ti, tile first rec~nstitutio n in ?.ccordance with the pr3visior;s
c f tile Panchayats Act , as extcnd~d by this Acl, on'
panchzyats in e x i s t z ~ c eon thc appointed day 'nd other-
wisc i n giving effcct to tk: sai.1 provisions in the transC.r;ctl
territory, they shall be i-ccd subject to the lulr.1. sptcifie~i
i n Schdrile I1 nncl tl;e G, v~:'r.:zcr~tshall have power, by
notificatiori, to amenC, add to or repeal the rvks i~ thc
said Schedule.
.Expknrn?io!r Ire--- Every par?ch::yat &velopm~nt b!?;ck

formed under clause [a) shall be deemed to be a yanch::yat

cieveiopmei:t block declr-ed under clause (a) of sub-scctioa
(3) GT section 7 of the Panch .<y).atsAct.'

Exp/urration 11.-Evc ry pacchayat union cmstihi ted

and. ~ a r n e dunder clause (4 silal~be decr:rd tt3 be a
pn:~chsyat union declared and nafi2ed under ciauser (b)
fin:! (c) of sub-secticn (1; of section 7 of the Panohayats
Espla~~uiion111.--Eve1 y panchayat t:n ion cov ucii
cor~~tituted ucder c l ~ u s e(b) shall be d j i f ! ~ e dto be a
p n ~ ~ c l w y aunion
t connci l constituted bJ. 1 n :~tification
under sub-section ( I ) of section I 1 of t f w Panchayats
Act with effect on and from the appointed daj.
4. (1 ) With effect on and from? the appointed day: Rep:al at
the Travancore-Cochin Panchayats Act,1950 (Travancore- Triua-core
Cochin Act I1 of 1950) (hereinafter in this section referred &chin A-t
to as the Travancore-Cochin Act) as in force in the trans- I1 cf 1950.
ferred territory immediately befcre ?>theappointed day,
shali stand repealed in the transferred territory.

R to [I961 :T.N. Act X7

Provisions fw First Constitution)

Amenhen t
(2) Any rbfefeienw i n the panchaYats A@, 4,s bxkehktd
by this Act, to a law which is not in force ia the &inskekkd
iterritory on the appointed day shall, in relation to $he bans-
ferred territory, be. construed as a reference to tbe mres-
ponding law, if any, in force in the transferred territory
on the appointed day.
(3) Any reference to the Travancore-Cochin Act
i n an existing law which continues to be in form ih the
-trans erred territory after the e-ppcinted day, shall. in
relation to that territory, be cor~struedas a refererice to
$he Panchayats Act, as extended by this Act.
(4) Any reference, by whatever form of words, in
any existing law to any authority competent at the dab
%ofthe passing of that law to exercise any pcwers or
discharge any functi 2 r F i~ the transferred territory 6ha11,
where a corresponding new authority has been constituted
b~ or under the Panchayats Act, as extended by this Act,
,hive eifect as if it were a reference to that new authority.
(5) The repeal, by sub-section (l),.of the Travanwre-
Cochin Act shall not affect -
(a) the previous operation of that Act or any-
.thing done or duly suffered thereunder ; or
(b) any right, privilege, obligatio~l or liability
acquired, accrued or incurred under that Act ;or
(6) any penalty, forfeiture or punishment incurted
in respect of any offence committed against tbat Act ;
(d) any investigation, legal proceeding or remedy in
respect of any such right, privilege, obligatiotl, liability,
penalty, forfeiture or punishment a s aforesaid ;
and any such investigation, legal proceeding or rcm~dy
may be instituted, continued or enforced and any such
penalty, forfeiture or punishmerit may be imposed as if
-this Act had not been passed.
(6) Subject to the provisions of sub-section (S),
.anything done or any action taken, including any appoint-
ment or delegation made, notification, order, instruction
.or direction issued, rule, regulation, form, by-IP.~or
3961:T.N. Act 271 Panchayats (Extension to Trans- 71 1
ferred Territory) and Pmtchnyar
Union Councils (Special Provisions
for First Constitution)Amenhenr

scheme framed, certificate, permit or licence granted or

effected under the Travdncore-Cochin Act,
shall be deemed to have been done or taken under the
uorrespofidibg provisions of the Panchayats Act, as exten-
ded by this Act, and shall continue in force accordingly,
unless and until suprseded by anything done or any
action taken under the Panchayats Act, as extended by this
(7) For the purpose of facilii;.ting the application of
the Panchayats Act, as extended by this Act, in the trans-
ferred territory, any court or other authority may construe
the Panchayats Act, as extended by this Act with such
alterstions not affecting the substance as niay be necessary
or proper to adapt it to the matter before the court or other

5 6. [The amendments made by \hem sect ioiis have
*n incorporated in the principal Act, namely, the Tamil
Nadu Panchayat Union Councils (Special Provisions for
Wrst Conditution) Act, 1960 (?' Nadu Act 17 of 1960).]
7. (1) If any difficulty arises in giving effect to the p-10
provisions of the Panchayats Act, as extended b this rm*v*
* ct to the transferred territory or the lmamil Nadu Pan- Cimcullier.
cbyat Union Counciis (Spe~i?~l Provisions for First
@onstitution) Act, 1960 (-'[Tamil Nadu] Act 17 of 1960)~as
amended by this Act, the Government as occasion may
*quire, may, by order, do anything which appears to
them to be necessary for the purpose of removing the
(2) Every order issued under sub-section (1) shall,
as soon as possible after it is issued, be placed on the table
of both Houses of'the Legislature, and if, before the expiry
of the session in which it is SO, placed or the next session
both Houses agree in making any *modificationin any
such order or both Houses agree thitt the order should
not be issued, the order shall thereafter have effect only
in such modified form or be of no effect, as the case may
be, so however, thilt any such modification or annul-
ment shall be without prejudice to the validity of anything
done under that order. -

lThse worc'.s were substifU t e ? for the word "Madr is" by the
Tamil Nadu Adaptation of Laws, 1969, as alnellded by the
Tamil Nadu Adaptation of Law$ (Second Amenc'ment) Order,
' 125-6-J6A

(Extension to Trans- [I961 ToNo Act 21-

ferred Territory) and Panchayat
Union Cozrncils (Special P~ovisions
J ~r First Constitution) Amendment

[See sectio? 3 (2) ((r) al7d (01.1
of tliz deb 1 : ) ~ -
L I A , I*
Arm forming the developtlz: nt block. Name of the p s r .
clzayc~t union,

ilajaBan!ailgc: :nl .. f i c n z q of revenue villi~ges in A g ~ s - l2aj;kk;:mai'gnl. m.

theeswaram revenue tnluk o f Ycrdmn-
n>bhapurarn revcnue (iivi~ih--
Neenddcstra, h
Neendakara, B.
Dharmapuram. L.
Vrdasay (excludi F g &fun I cip~'1
Thzmarakulsll~l(one haixlel only
-- . -
~ a n n a n v i honly).
, ' * L st

iiTqoles .qif lgvenue villnges In AgQs- y enue tnluk'of Pudma-
nabhap uraq revazne division-
~any$&&&n? ri; , '.! : ,
Xgas;h:awaram. : .
Thamar2kulam (excluding the
hamlet of Chempakarslma n-
~ uhen1
t hurai).
Eravip~ihocr. 1,
. -- --
vilai and ~ h Wiul;icip,tI
Nagercoil (excludiiig the Mutlicipal area 1 ,
Munchira .. .. Nantes of revenue viilnges in Vilrrvnn- Murc1:irr -
code revenue tnlit k of PIndi~znnnbhn-
purarn revenne division-.
Ar ~tdesom.
M 3t hukummel.
Kunnat llu 01;

1961 : T.N. Act 271 Panclzayats (Extension to Tmnsferred 713

. Territory) pnd Panchayut Union
Cotcncils (Special Provisions for
First Constitution) Amendment

Nurne of the develop- Area forming the ckvelopment block. Name of the gaa-
rnent block. c k y a t rmion.
(1) (2) (3)
Kanyakzcntari district-con t,
:~~.lslguram .. .. Nnnzer* of revcnrrc villages itt Vi,?avirlz- Mell3urar..
cod.' revl ,..rc. .'.:. .** of 130dntnnnbhn-
purnnt rcvenrre division-
A1 umana.
Pacode (excluding Municipal arm).
Vilavancode (excluding Muntcipal
Rilli yoor .. .. Names oj-rerenue villages in Vilavan- Killiyoor.
code revenue talulc of Padmabha-
puratn revenue division-
Thovala . , ~Varnesof revenne villages in Thovnla l h o v ~ ~ ? .
revenue taluk ' of padmnnnbha-
puratn revenue division--
~hiruppathisarain. ..
Esanthimangdam. *
4-hakiap-ndf p ~ 1 ~ m .
Thalakulam .. .. Names of revenrhe villages in Kalkulnm Thalakulam.
revenue tnluk of Padmanabhup~!rnrn
revenue division-
Colacl~cl (excluding Municipal

Panchayats (Extension to Trc;vls- [I961 : T.N. Act :"

ferred Territhy)' and Panehayat
Union Councils (Special Provisions
for First Con~titution)Amendment
Nanoc of the Area foriniw the development block. Name of ihe
divefopmenr .b.w2:hi-4 pwchttyat
Nbck, - .&gR m'on.

rhuckalai .. .. ,vames of revenue villages in Kalkulanz

revenue taluk of Pndmanabhap~tram
: Thuckalai,
revenue divizion-

Thuckalai (excluding Municipal

Kalkulam (excluding Municipal

Kappia ra.

Thiruvattar .. .. Natnes of revenue villages in Kulkalarn

re&enue taluk of padmanabhapuram
revenue division-
~ r u vkkaia.

--m, .- - -. -- - Tirunelveli district. . - --.. . -

Shencottah h'ames of re ~*eiruevilihges in Shencottah revenue Shenco t t a h,
taluk of'Tir-lmelvelirevenue clivi~ion-
--- .",2
L ~ - l - - - - ? % r e ~ -
- @ CTn;--W.
2- -T-'s'I*r;-
Shencottah (excluding Municipal arra).


--c :

.*..+,.- -$ -- " .-
J\ -
I I - .*-\. - * - -
. .. L

1961 : T.N. Act 2 7 Panchayats (Extension to Transferred 715

Territory) and Panchnyat Unio~z
Councils (Special Pro vi.~ionsfor
First Constztution )Amcvdment

[See section-3 (2) (Il).]

1. In these rules-
(i) "the old Act" means the Travancore-Cochi-I Panchayats Act, 1950
(Travancore-Cochin Act II of 1950) ;
(ij) "the new Act" means the Panchayats Act, 2s extended by this Act to the
transferred territory ;
(iii) "panchayat" meails a panchayat constituted under the old Act and in
existence on the appointed day ;
(iv) 'Mllage" means any local area which was declared to be a village under the
old Aq.
2, Every yanchayat under the old Act shall, on the appointed day, be deemed
to have been classified as a town panchayat uider the ww Act.
3. Every local area w$ich, immediately before thc appointed day, was within the
jurisdiction of a panchayat shall be deemed to have b c ~ i ldeclared to be a panchayat
town under the new Act.
4. The total number of meml~ersof a panchayat fixed under the old Act and ia
force on the appointed day shall be deemed to be the :ottll number of its elected
members under the r.ew Act.
5. The members of a panchayat holding office 011 the appointed day shall be
deemed to be the elected members of the panchayat under the new Act and such
memkers shall continue to hold office up to the 2nd day of October 1963 or u p to such
date as the Government may, by notification, fix in this behalf.
6. The reservation of scats for the members of' the Scheduled Castes and Scheduled
Tribes made under the old ACC shall be deemed to have been made under the new Act
and any reference to the Scheduled Castes i n the new Act shall be construed as inclu-
ding a reference to the Scheduled Tribes.
7. (1) Any division of a panchayat area into wards made under the old Act and in
force on the appointed day shall, with effect on and from the appointed day, be deemed
to be a division of a panchayat town into wards made under the new Act.
(2) The lnsyector shall, as soon as may be after the appointed day, determine
the ward which each of the members who is deemed to b~ z n elected member under
rule 5 shall be deemed to represent.
8. The president and vice-president of a pawhayat holding ofice on the appointed
day shall, subiect to the provisions of the new Act, continue to hold office as such
prc8ident or vice-president up to the date referred to in rule 5.
9. (1) Any vacancy in the office of the pre"sident or vice-presiApnt of a panchayat
which is in existence on the appointed day or which occul-s before the .late referred to
in rule 5 shall be filled by election under the provisions of the new Act.

716 Panchayats (Extension to Trans- [I351 : T.W. Act 27

firred Territory) and Panthayat .
Union Cou,.tcils (Special Provisions
for First Constitution) Amendment
( 2) Any such vacancy in the office of an elected member of a pa:;chuyat sllall be
filled by election under the provisions of the new Act,
(3) Any person :lected as president, vice-president or member of a yanchayat
under subrule (1) or (;!I shall hold office only up to the date referred to in rule 5 ,
Explanation.-For tlie purposes of this ruls, the office of president, vice-president
or member of a panchayitt to which no person had, at any time prior to the appointed
day, been elected shall be deemed to be vacant on the appointed day.
10. Any panchayat dissolved or superseded under the old Act acd awaiting
reconstitution on the appointed day sEai1 be re-constitiited in act- dance with the provi-
sions of the new Act.
' - 11. Evety panchayat officer of 'd' panchayat holding office as such
brfore the appointed day shall be deemed to be the ex~cutiveofficer of t
appcinted under section 40 of the new.Act and all other employees of t
employed wholly or mainly in connmion with a panchayat immediat
appointed day shall continue to be employed in their iespective posts
Act until the Inspector directs otherwise. The conditions of service of persons so
appointed shall be reg~latcdby rules made by the Government from time to tirne.
12. Every choultry, every dispensary, every maternity or chi1 '-welfare centrueand
every reading room established or maintained by a pa ~clmyatb ~ f n r ethe appointed dav
shall, with effert on and from the appointed day, vest in thc panchayat union cov--;f
having jurisdictio:; in tne area and be maintained by it.
13. If any registers and accounts relating to the registration of births and deaths
Rere being maintained by any authority or officer b c f ~ r ethe appointed clay, they shall
be transferred to the pancimyat union coullcil concerned on the appointed day or nb
soon tr~ereafteras may be rpecified by general or special order by the Inspector.
14. All libraries, together with the bool~s,furnitu;e and other assets appertaining +

thereto maintained immediately before the appointed day by any panchayat shall, +

with effect on and frorl the. appointed day, stand transferred to and' be maintained %
by such authority as the Glwernment may, by general or special order, specify provided 3
that the Government s~qallhave power to modify any such order from time to time y,
and effect shall be given lo such modified order by such authority.

15. Where before the appointed day a panchayat has made any contract i n the
exercise of its powers undc! the old Act, that contract shall be deemed to havz b s n
made in the exercise of its rrowers under*the :iew Act by 1he pancbayat union cc>:_l~icii .I
having jurisdiction over the area in which that cour;cil would have 1i:d junsciiction
had this Act been iil force at thz relevant time ; and all rights and liabilities rvl~ichhave
accrued or may accrue under any such contract hall, to the exrent to which they v:oufd
have been rights or liabilities of the panchayat. be rights or liabilities of the paochayat
union council specified above.
For the purpose cf this rule, there shall be deemed tc be included in the lia5iiities
which have accrued or nlay accrue under any contract-
(a)any liability to satisfv an order or award made by any court or other tribunal

/jb .cr
J. +
' ... v - -
in p r d i r r s rrefatlng to t3e C 3 r m a Z 311d
-.: "/
$ 2 - : z .-w.. --
k wa

1961: T.N.*-Act271 Panchayats (Extension to Transferred 717

Territory) and Panchayat Ut~iorz
Councils (Special Provisions for
First Constitution) Amendmeizt
16. All proceedings taken by or C~sairiitany panchzlat or other authority under the
oId Act inay, 111 so far as they are act ~nwnsistentwith I he ;icm Act, bz continued by or
against such panchayat or authority underr the new Act.
17. Any remedy by way of application, suit or appeal available to or against
a panchayat exercising jurisdiction inlmedftdy before the appointed day, shall, after
the appointed day, bz available to or against th2 pancnajrst or panchayat unlon council
18. Any action taken by a panchayat, exercising juriisdictisn immediately before
the appointed day, shlll, subject to s ~ c directions
h as the Governmellt may, by general
or special order given iu this behalt, be d ~ i n e dto have been taken by the panchayat or
panchayat union council concerned unless and until supsrse ded by action taken by that
panchayat or panchayat union council. -
19. IF any item in suspense is u1tima:ely found to aflect an asset or liability of the
nature referred to in the forego~ng provisions of this Schedule, it shall be dealt
h provision. The benefit or burden oi' any assets or liabifities
with in accordance ~ i t that
of a panchayat not dealt with in thz foregoing provisions of this Schedule shall be
subjzct to such financial adjustnlents as the Governmenl may,by order, direct.
20. IT any dificu1:y arises in giviny effect ta the provisions of these rules, the
Governn;ieilt, as occasion map require, may, by notification, do anythiny which appears
to them to be necessary P Q the
~ purpose of rem~vingthe difficulty.