Bihar and West Bengal (Transfer of Territories) Act : Arrears of taxes. Indian Bare Acts :

Bihar and West Bengal (Transfer of Territories) Act,1956

Act No : 40

Section : Arrears of taxes.

24. Arrears of taxes. The right of Bihar to recover arrears of any tax or duty on property situate in the transferred territories, including land revenue, shall belong to West Bengal and the right of Bihar to recover arrears of any other tax or duty in any case where the place of assessment of that tax or duty is in the transferred territories shall also belong to West Bengal.