Section 508(1) in The Madurai City Municipal Corporation Act, 1971
(1)All arrears of taxes or other payments by way of composition for a tax or due for expenses or compensation or otherwise due to the Madurai municipality as constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) at the date of commencement of this Act may be recovered as though they had accrued under this Act.
