Section 116(4) in Karnataka Panchayat Raj Act, 1993
(4)All arrears of rates, taxes and fees vesting in the interim Grama Panchayat shall, notwithstanding that such rates, taxes and fees cannot be levied under this Act, be recoverable in the same manner as a tax levied under section 199 of this Act:Provided that the steps to recover arrears of rates, taxes and fees shall be taken within a period of three years from the date on which they vest in the interim Grama Panchayat.
