Section 375A(2) in Tamil Nadu District Municipalities Act, 1920
(2)All arrears of taxes or other payments by way of composition for a tax, or due for expenses or compensation or otherwise, due to such town panchayat, 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 municipality and shall be recovered as if such arrears or payments had become due under the provisions of this Act.
