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(1) On the election of a new President or Vice-President it shall be the duty of the retiring President or, as the case may be, Vice-President to hand over to him charge of his office and to deliver to him the record and property belonging to the panchayat and in his custody. (2) The provisions of sub-section (1) shall apply mutatis mutandis to a retiring member in the matter of handing over charge of his office.