Section 3A(3)(vi) in The Gujarat Provincial Municipal Corporations Act, 1949
(vi)the continuance within the area so included in, or excluded from, a City under clause (a) or (b) of all or any budget estimates, assessments, assessment list or, as the case may be, assessment book, valuations, measurements or divisions made or authenticated by, or in respect of, the surrendering local authority and in force within its area immediately before the notified day, until they are superseded or modified;