Section 414A(2) in Chennai City Municipal Corporation Act, 1919
(2)All arrears of taxes or other payments by way of composition for a tax, or due for expenses or compensation or otherewise, except such arrears or payments in respect of water supply and sewerage services, due to such municipal council, panchayat union council or village panchayat, as the case may be, on the date of such Notification, shall be recovered as if they had accrued to the corporation and shall be recovered as if such arrears or payments had become due under the provisions of this Act.
