Section 346(d) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(d)all sums due to an existing Council, whether on account of any tax or otherwise, shall be recoverable by the successor Council, and for the purposes of such recovery the successor Council shall be competent to take any measures or institute any proceedings which it would have been open to the existing Council or any authority thereof to take or institute before the appointed day;
