Section 284(2)(j) in Kerala Panchayat Raj Act, 1994
(j)all budget estimates; assessments, assessment list, valuation or measurements made or authenticated by or in respect of an existing panchayat under the Kerala Panchayats Act, 1960 and inforce immediately before the appointed day shall, in so far as they are not inconsistent with the provisions of this Act, be deemed to have been made or authenticated by the successor Panchayat.