(a) to impair any security provided by, or affect the provisions of, any other enactment for the time being in force for the recovery of land- revenue or of sums recoverable as arrears of land- revenue, or

(b) to authorise the arrest of any person for the recovery of any tax payable to the corporation, commissioner, committee, board, council or person having authority over a municipality under any enactment for the time being in force.