States Reorganisation Act : Arrears of taxes. Indian Bare Acts :

States Reorganisation Act,1956

Act No : 37

Section : Arrears of taxes.

78. Arrears of taxes. The right to recover arrears of any tax or duty on property, including arrears of land revenue, shall belong to the successor State in which the property is situated, and the right to recover arrears of any other tax or duty shall belong to the successor State in whose territories the place of assessment of that tax or duty is included.