Section 147(3) in The Maharashtra Village Panchayats Act, 1959
(3)Any notice, tax, order, licence, permission rule or by-law issued, imposed, granted or made in respect any part of the area subject to the authority of the reconstituted or established Panchayat shall be deemed to have been issued, imposed, granted or made by or in respect of such Panchayat, unless and until it is superseded by any notice, tax, order, licence, permission, rule or by-law made, issued, imposed, granted or made by or in respect of such Panchayat.