- No distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to a [Municipality] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] under this Act, after the expiration of a period of three years from the date on which distraint might first have been made, a suit might first have been instituted, or prosecution might first have been commenced, as the case may be, in respect of such sum.
