Limitation for recovery of dues

Limitation for recovery of dues No distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any tax or other amount due to a gram panchayat under this Act or any rule, bye-law, regulation or order made under it 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 tax or amount.