Section 441(b) in Gauhati Municipal Corporation Act, 1971
(b)The rights and liabilities of the Panchayat 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 City of Gauhati shall vest in the Corporation and such rights and liabilities may be enforced by or against the Corporation under this Act or the rules, bye-laws and orders made thereunder;
