Section 302A(4) in Karnataka Panchayat Raj Act, 1993
(4)The rights and liabilities of existing Zilla Panchayat or Taluk Panchayat in respect of civil and criminal proceedings, properties, contracts agreements and other matters or things (including arrears of taxes, fees, cess and rates) arising in, and relating to any part of the area included in the new district or the new taluk shall vest in such Zilla Panchayat of the new district or Taluk Panchayat of the new taluk, as the Government may by order direct.