Section 17(3)(i) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(i)all taxes, fees, fines or penalties imposed or levied and all licences or permits granted on the date immediately preceding the date on which such Zila Panchayat is established (hereinafter called the said date), by the Zila Panchayat which had jurisdiction in the area of the new district, shall be deemed to have been imposed, levied or granted by the new Zila Panchayat under and in accordance with the provisions of this Act and shall, until abolished, modified or changed, continue to be so realizable or effective; and