Section 264E(2) in The Gujarat Municipalities Act, 1963
(2)[ Any arrears of taxes vesting in a municipality under sub-section (1) shall be recoverable under the provisions of this Act as if the taxes were imposed and recovered under this Act:Provided that steps to recover such arrears of taxes shall be initiated within a period of three years from the date on which they so vest in the municipality.] [Sub-section (2) was substituted for the original by Gujarat 17 of 1993, section 24 (ii).]
