Section 264E(2) in Gujarat Municipalities (Amendment) Act, 1968
(2)Any arrears of taxes vesting in a local authority under sub-section (1) shall be recoverable under the provisions of the Act under which such local authority is constituted as if the taxes were imposed and recoverable under that Act:Provided that steps to recover such arrears of taxes shall be taken within a period of three years from the date on which they so vest in the local authority.
