Section 284(2)(d) in Kerala Panchayat Raj Act, 1994
(d)all sums due to an existing Panchayat, whether on account of any tax, cess, fee, surcharge or otherwise, shall be recoverable by the successor Panchayat, and for the purposes of such recovery the successor Panchayat shall be competent to take any measure or institute any proceedings which it would have been open to an existing panchayat, or any authority thereof to take or institute before the appointed day;