Section 3(7) in The Orissa Municipal Corporation Act, 2003
(7)When an area is included in the city, the provisions of this Act and all taxes, rules, bye-laws, regulations, notifications, orders, directory powers, levied, made, issued or conferred, as the case may be, under this Act or any other law shall be deemed to apply to the said area from the date of inclusion of said area within the city.
