Section 186(6) in The Maharashtra Village Panchayats Act, 1959
(6)the unexpended balance of the village fund and all the properties (including arrears of rates, taxes and fees) vesting in the old Panchayats shall from the said date vest in the new Panchayats and such arrears of rates, taxes and fees shall be recoverable under the provisions of this Act as if they had been imposed and recoverable under the provisions of this Act;
