Sums due

All sums due to the municipal committee or local authority for the area which has been constituted a City or which has been included in a city, whether on account of any tax or any other account, shall be recoverable by the Commissioner of the Corporation and for the purpose of such recovery he shall be competent to take any measure or institute any proceeding which it would have been open to the said municipal committee or local authority to take or institute, if this act had not come into operation and the said area had not been constituted to be a City or included in a City, as the case may be.