Limitation of arrears of land-revenue and rent

Notwithstanding anything contained in any other law for the time being in force or in any order, custom or usage having the force of law the period of limitation for the recovery of arrears of land-revenue or rent shall be ten years from the date on which such arrears become due: Provided that the period of limitation shall be five years from the date of the commencement of this Act in respect of arrears which have accrued due prior to the said date if the period of limitation applicable thereto before that date was more than ten years.