Section 333A(i) in The U.P. Municipalities Act, 1916
(i)all taxes, fees, licences, fines or penalty imposed, prescribed, or levied on the date immediately preceding the said date, by the Nagar Panchayat be deemed to have been imposed, prescribed or levied by the Municipal Council under or in accordance with the provisions of this Act and shall until modified or changed continue to be so realisable;
