Haryana and Uttar Pradesh (Alteration of Boundaries) Act : REFUND OF TAXES COLLECTED IN EXCESS Indian Bare

Haryana and Uttar Pradesh (Alteration of Boundaries) Act,1979

Act No : 31

Section : REFUND OF TAXES COLLECTED IN EXCESS

SECTION 17: REFUND OF TAXES COLLECTED IN EXCESS

The liability of the State of Haryana or Uttar Pradesh to refund any lax or duly on property situate in the transferred territories including land revenue, collected in excess shall be the liability of the State to which the territories are transferred, and the liability of the Slate of Haryana or Uttar Pradesh to refund any other lax or duty collected in excess in any case where the place of assessment of the tax or duty is in the transferred territories shall also be the liability of the State to which the territories are transferred.