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State of Tamilnadu - Section

Section 508 in The Madurai City Municipal Corporation Act, 1971

508. Procedure for recovery of arrears of taxes, etc.

(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.
(2)All taxes, fees and duties which, immediately before the commencement of this Act, were being levied by the Madurai municipality, shall be deemed to have been levied by the corporation under the provisions of this Act and shall continue to be in force accordingly until such taxes, fees and duties are revised, cancelled or superseded, by anything done or any action taken under this Act.