Punjab Reorganisation Act : Refund of taxes collected in excess. Indian Bare Acts :

Punjab Reorganisation Act,1966

Act No : 31

Section : Refund of taxes collected in excess.

55. Refund of taxes collected in excess. The liability of the existing State of Punjab to refund any tax or duty on property, including land revenue, collected in excess shall be the liability of the successor State in whose territories the property is situated, and the liability of the existing State of Punjab to refund any other tax or duty collected in excess shall be the liability of the successor State in whose territories the place of assessment of that tax or duty is included.