A Tambon created twice?

For Surat Thani I am already much further into the past than for most other provinces, so I am now processing creations in the 1930s and 1940s. In 1947 a lot of subdistricts were created all over the country, including 20 in Surat Thani. This massive creation of subdistrict in itself is already interesting - anyone know for the reasons behind it - I noticed on problem there.

On page 2521 of the 1947 announcement (Volume 64, Issue 46 ง, Pages 2507-2533 published on September 30 1947), the subdistrict Thung Tao (ตำบลทุ่งเตา) in Ban Na was created by reassigning the following villages (muban).

• หมู่ที่ 1 โอนจาก หมู่ที่ 7 ตำบลบ้านนาสาร อำเภอบ้านนาสาร (Village 1 reassigned from village 7 of Ban Na San subdistrict)
• หมู่ที่ 2 โอนจาก หมู่ที่ 8 ตำบลบ้านนาสาร (Village 2 reassigned from village 8 of Ban Na San subdistrict)
• หมู่ที่ 3 โอนจาก หมู่ที่ 3 ตำบลลำพูน (Village 3 reassigned from village 3 of Lamphun subdistrict)

Except that there was no subdistrict named Ban Na San - only one named Ban Na and one named Na San, there's nothing special with this one so far.

But, there's another announcement dating from 1938 (Volume 55, Issue ง, Page 3244-3245 published on December 26 1938), in which the two subdistrict Talat Chaiya and Thung Tao are created and a few villages are reassigned between subdistricts. So it's a second time Thung Tao was created, and that time it even had different more villages.

• Village 1,2, and 10 of Tha Ruea
• Village 7 and 9 of Ban Na
• Village 8 of Lamphun

The only reasonable explanation for this would be that this subdistrict was created in 1938, then abolished again and recreated in 1947. But I cannot find any announcement about a abolishing of subdistricts in Surat Thani at that time yet.