Section 346(j) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(j)all budget estimates, assessments. Assessment lists, valuations, measurements and divisions made by or in respect of an existing Council under any of the repealed laws or any other law for the time being in force in the area of such existing Council and in force immediately before the appointed day, shall, in so far as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 by, or in respect of, the successor Council for that area;
