Section 87(a) in Uttarakhand Panchayati Raj Act, 2016
(a)all taxes fees, fines or penalties imposed or levied and all licences Or permits granted on the date, immediately preceding the date on which such Zila Panchayat as established by the Zila Panchayat which had jurisdiction in the area of the new district, shall be deemed to have been imposed, levied or granted by the new Zila Panchayat under and in accordance with the provisions of tills Act and shall, until abolished, modified or changed, continue to be so realizable or effective,
