LawgistThe Uttar Pradesh Reorganisation Act
51Refund of taxes collected in excess
The liability of the existing State of Uttar Pradesh 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 Uttar Pradesh 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.
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APPORTIONMENT OF ASSETS AND LIABILITIES
- 42 Application of Part
- 43 Land and goods
- 44 Treasury and bank balances
- 45 Arrears of taxes
- 46 Right to recover loans and advances
- 47 Investments and credits in certain funds
- 48 Assets and liabilities of State undertakings
- 49 Public Debt
- 50 Floating Debt
- 51 Refund of taxes collected in excess
- 52 Deposits, etc
- 53 Provident fund
- 54 Pensions
- 55 Contracts
- 56 Liability in respect of actionable wrong
- 57 Liability as guarantor
- 58 Items in suspense
- 59 Residuary provision
- 60 Apportionment of assets or liabilities by agreement
- 61 Power of Central Government to order allocation or adjustment in certain cases
- 62 Certain expenditure to be charged on Consolidated Fund
