Section 276(2)(k) in The Gujarat Panchayats Act, 1993
(k)all budget estimates, assessments, assessment lists, valuations, or measurements made or authenticated by or in respect of an existing panchayat under the Repealed Act and in force immediately before the appointed day shall, in so far as they are not inconsistent with the provisions of this Act, be deemed to have been made or authenticated by the successor panchayat;