Section 113(2)(v) in Kerala Town and Country Planning Act, 2016
(v)any tax. cess, fee, fine, surcharge or other amount due to the Government, the Development Authorities or the Local Self Government Institutions at such commencement shall, without prejudice to any action already taken under the repealed enactments, be recoverable under this Act in accordance with the provisions therein as if they were due under the provisions of this Act;