Section 270(b) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(b)all budget estimates, assessments, valuations, measurements, and divisions made under the United Provinces District Boards Act, 1922 (U.P. Act X of 1922), or the Uttar Pradesh Antarim Zila Parishad Act, 1958 (U.P. Act XXII of 1958), before the [date of commencement of this Act] [Substituted by U.P. Act No. 21 of l995.], shall, in so far as they are consistent with the provisions of this Act, be deemed to have been made under this Act.
