Section 500(d) in Karnataka Municipal Corporations Act, 1976
(d)all budget estimates, assessments, assessment lists, valuations or measurements, made or authenticated under [the Karnataka Panchayat Raj Act, 1993] [Substituted by Act 35 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.
