Transitional provisions – (1) All property, all rights of whatever kind used, enjoyed or possessed by, and all

(2) All arrears of taxes or other payments, by way of composition for a tax, or due for expenses or compensation, or otherwise due, to the said Council at such commencement may be recovered as if they had accrued to the Corporation, and as if the said arrears or payments had become due, under the provisions of this Act. (3) All taxes, fees and duties, which immediately before the commencement of this Act were being levied by the said Council, shall be deemed to have been levied by the Corporation under the provisions of this Act and shall continue to be in force accordingly until such taxes, fees and duties are revised, cancelled or superseded by anything done or any action taken under this Act. (4) All proceedings taken by or against the Council or authority or any person under the Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965), may be continued by or against the Corporation, authority or person as if the said proceedings had been started under the provisions of this Act. 1 . Added by the Act No. 22 of 1990 2 . Inserted by the Act No. 44 of 2020 (5) Any action taken under the Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965), by any authority before such commencement shall be deemed to have been taken by the authority competent to take such action under this Act as if this Act had then been in force. (6) Notwithstanding anything in this Act every officer or employee who, immediately before such commencement was in the service of the municipality shall be deemed to be an officer or employee of the Corporation: Provided that – (i) the terms and conditions applicable to such officers and employees consequent on their absorption in the service of the Corporation shall not be less favourable than those applicable to such employees immediately before such commencement, as respects pay and allowances, leave, pension, gratuity, provident fund and age of superannuation; and (ii) the service rendered by any such officer of other employee under the municipality upto such commencement shall be deemed to be the service under the corporation and he shall be entitled to count that service or the purpose of increments, leave, pension or provident fund and gratuity: Provided further that any officer or other employee servicing in the Municipality shall be given an option to be exercised within such time and in such manner as may be prescribed either to be absorbed in the service of the Corporation or to be retained in the service constituted under section 72 of the Andhra Pradesh Municipalities Act 1965 (Act 6 of 1965), or to be retrenched from the service of the municipality on such retrenchment benefits as may be prescribed. (7) Any division of the Vijayawada municipality into wards made under the Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965), and in force at the commencement of this Act shall be deemed to be a division of the Corporation. (8) The electoral roll prepared for the Vijayawada Municipality under the Andhra Pradesh Municipalities Act, 1965 (Act 6 of 1965), and in force at the commencement of this Act shall be deemed to be the electoral roll for the Corporation until a new electoral roll is prepared and published; and the part of the said electoral roll relating to each ward of the municipality shall be deemed to be the list of the electoral roll for the corresponding division of the Corporation.