Section 360(b) in Karnataka Municipalities Act, 1964
(b)the rights and liabilities of the [Grama Panchayat] [Substituted by Act 36 of 1994 w.e.f. 1-6-1994.] in respect of civil and criminal proceedings, contracts, and other matters or things (including arrears of taxes, fees and cess) arising in or relating to any part of the area included in the [smaller urban area] [Substituted by Act 36 of 1994 w.e.f. 1-6-1994.] shall vest in the municipal council; and such rights and liabilities may be enforced by or against the municipal council under this Act or the rules, bye-laws and orders made thereunder;
