(1) The number of seats in each Taluk Panchayat for each of the reserved and un-reserved categories of seats, seats for women in both reserved and un-reserved category shall be determined in accordance with section 123 of the Act.
(2) The reservation of seats among the constituencies in each Taluk Panchayat area shall as nearly as may be, made by rotation in regular succession in the order of rotation specified in sub-rule (3).
(3) The reservation of seats in each Taluk Panchayat shall be made by taking into consideration with the following matters, namely:-
(a) The rotation of reservation of category by succession in each territorial constituency shall be determined by taking into consideration the reservation made after the commencement of these rules.
(b) The Government shall prepare the chart, in a descending order of the constituencies having the highest percentage of population of the Scheduled Tribes with reference to the population of the taluk;
(c) The Government shall prepare a chart, in descending order of the constituencies having the highest percentage of population of the Scheduled Castes with reference to the population of the taluk;
(d) The seats reserved for persons belonging to Scheduled Tribes shall thereafter be determined by the Government by following rotation of seats having the highest percentage of population of the Scheduled Tribes with reference to population of the taluk.
However by ensuring that if the said constituency had been determined for the Scheduled Tribes seat previously, the same shall not be repeated in the next succeeding election and the reservation for the Scheduled Tribes shall flow down to the next seat having highest percentage of population of the Scheduled Tribes and subject to the terms and conditions as specified in sub-rule (1);
(e) For allotting the seats to women from the Scheduled Tribes (Horizontal Reservation), the Government shall allot the same to the constituency having the highest population of women belonging to the Scheduled Tribes from among the constituencies eligible for allotment of the Scheduled Tribes seat;
(f) The seats reserved for persons belonging to the Scheduled Castes shall thereafter be determined by the Government by following rotation of seats having the highest percentage of population of the Scheduled Castes with reference to population of the taluk, however by ensuring that if the said constituency had not been determined for the Scheduled Castes seat previously, the same shall not be repeated in the next succeeding election and the reservation for the Scheduled Castes shall flow down to the next seat having highest percentage of population of the Scheduled Castes and subject to the terms and conditions specified in subrule(1);
(g) For allotting the seats to women from the Scheduled Castes (Horizontal Reservation), the Government shall allot the same to the constituency having the highest population of women belonging to the Scheduled Castes from among the constituencies eligible for allotment of the Scheduled Castes seat;
(h) If upon allotment of reservation for the Scheduled Tribes and the Scheduled Castes in Taluk Panchyat, the aforesaid reservation reached or exceeds fifty percent, then in such event, the Government shall not allot any reservation to the Backward Classes, Schedule Castes and Schedule Tribes in such Taluk Panchyath; and the same shall be treated as General;
(i) Subject to provisions as under clause (h), the seats reserved for Backward Classes in Taluk Panchyats be allotted by the Government by rotation as far as practicable: Provided that, where a constituency had been allotted for Backward Classes-A or Backward Classes-B seat previously, then the same subcategory reservation shall not be repeated in the next succeeding election.
(j) The seats reserved for women in the Backward Classes shall be allotted by rotation by the Government after taking into consideration such factors as far as practicable;
(k) After completing of the steps set out here in above,- for reserving the seat to women from unreserved seats (General), the Government shall allot or reserve the same to the constituency having the highest population of women in the total population of the Constituency:
Provided that, as far as possible, the same shall not be repeated in the next succeeding election.
(l) The seats reserved for women in each category and including the seats reserved for women from amongst the unreserved seats, shall as far as possible not be repeated in the next succeeding election and any such reservation for women in any of the reserved category or unreserved seats shall flow down to the next of the constituency having the highest percentage of population of women in the respective category or unreserved seats.