Section 359(1)(c) in Karnataka Municipalities Act, 1964
(c)all budget estimates, assessments, assessment lists, valuations or measurements, made or authenticated under the [Karnataka Panchayat Raj Act, 1993] [Substituted by Act 36 of 1994 w.e.f. 1-6-1994.], immediately before the said date in respect of the said local area shall be deemed to have been made or authenticated under this Act;