LawgistThe Haryana and Uttar Pradesh (Alteration of Boundaries) Act
17Refund of taxes collected in excess
The liability of the State of Haryana or Uttar Pradesh to refund any tax or duty 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 State of Haryana or Uttar Pradesh to refund any other tax 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.
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APPORTIONMENT OF ASSETS AND LIABILITIES
- 14 Land and goods
- 15 Arrears of taxes
- 16 Right to recover loans and advances
- 17 Refund of taxes collected in excess
- 18 Deposits
- 19 Contracts
- 20 Liability in respect of actionable wrong
- 21 Liability as guarantor of co-operative societies
- 22 Items in suspense
- 23 Apportionment of assets or liabilities by agreement
- 24 Power of Central Government to order allocation or adjustment in certain cases
- 25 Expenditure to be charged on the Consolidated Fund
