Section 266B(f) in The Gujarat Municipalities Act, 1963
(f)(i)any appointment, notification, notice, order, scheme, licence, permission, rule, bye-law or form made, issued or granted or deemed to have been made, issued or granted under the Panchayats Act, immediately before the said date in respect of the local area shall continue in force and be deemed to have been made, issued or granted in respect of the municipal borough, until it is superseded or modified by any other appointment, notification, notice, order, scheme, licence, permission, rule, bye-law or form made, issued or granted under this Act;(ii)any tax, fee or cess (not being cess levied under section 181 of the Panchayat Act) which immediately before the said date were being levied by the State Government or by the dissolved panchayat in the local area shall continue to be levied in the municipal borough until it is superseded or modified by any other tax, fee or cess levied under this Act;(iii)any tax, fee or cess which immediately before the said date were being levied by a taluka panchayat or a district panchayat or the cess which before the said date was being levied by the State Government under section 181 of the Panchayats Act in the local area shall cease to be so levied in the municipal borough after the end of the financial year in which the said date occurs except that as respects arrears of such tax, fee or cess at the end of the financial year, the provisions of section 7 of the Bombay General Clauses Act, 1904 (Bombay I 1904), shall apply as if the Panchayats Act had then been repealed by a Gujarat Act, in so far as the local area is concerned;
