In any case not expressly provided for in this Act or any bye-law made thereunder any sum due to the Corporation on account of any charges, costs, expenses, fees or rent for any other account under this Act or any such bye-law may be recoverable from any person from whom such sum is due as arrears of tax under this Act :

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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 became due.