Central Act
50
Section 50. Arrears of taxes.
The Punjab Reorganization Act, 1966
Act no. 31 of 19661966In forceAll India (Central Act)
50. Arrears 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 whose territories 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.