Overriding effect of this Chapter and imitation for recovery of dues

(1) The provisions of this Chapter shall have force and effect notwithstanding anything to the contrary contained in any contract, agreement, custom or usage or in any other law for the time being in force, or any rule or order having the force of such law. (2) No arrears of tax, toll, rate or fee or of any sum due on any account whatsoever to the Grama Panchayat shall be recovered by distress after the expiry of three years, or as if it was an arrear of land revenue after the expiry of six years from the date when the amount in question becomes recoverable under this Act.