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In any case not expressly provided for in this Act or any
bye-law made thereunder any sum due to the Council on account of any charge, costs, expenses, fees,
rates or rent or on any other account under this Act or any such bye-law may be recoverable from any
person from whom such sum is due as an arrear of tax under this Act:
Provided that no proceedings for the recovery of any sum under this section shall be commenced after
the expiry of three years from the date on which such sum becomes due.
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