(d)Also to all the officers and employees of the border [Zila Panchayats] [Substituted by U. P. Act No. 9 of 1994.], [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.], Lalitpur and also the [Zila Panchayats] [Substituted by U. P. Act No. 9 of 1994.] to be created in future, who shall be holding pensionable posts, contributing to Provident Fund and have opted for these rules;