LawgistThe States Reorganisation Act
78Arrears 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.
Download our fully-offline, High speed android app.- Click here
APPORTIONMENT OF ASSETS AND LIABILITIES OF CERTAIN PART A AND PART B STATES
- 75 Application of Part
- 76 Land and goods
- 77 Treasury and bank balances
- 78 Arrears of taxes
- 79 Right to recover loans and advances
- 80 Credits in certain funds
- 81 Assets and liabilities of State undertakings
- 82 Public debt
- 83 Refund of taxes collected in excess
- 84 Deposits
- 85 Provident funds
- 86 Pensions
- 87 Contracts
- 88 Liability in respect of actionable wrong
- 89 Liability as guarantor of co-operative society
- 90 Items in suspense
- 91 Residuary provision
- 92 Power of the Central Government to order allocation or adjustment in certain cases
- 93 Certain expenditure to be charged on the Consolidated Fund
