Section 440(c) in Gauhati Municipal Corporation Act, 1971
(c)Any appointment, notification, notice, tax, order, scheme, licence, permission, rule, bye-law, or form made, issued, imposed or granted under the Assam Panchayat Act, 1959 immediately before the said date in respect of the said local area shall continue to be in force and be deemed to have been made, issued, imposed or granted under this Act, until it is superseded or modified by any appointment notification, notice, tax, order, scheme, licence permission, rule by-law or form made, issued, imposed or granted under this Act;