Central Act
78
Section 78. Arrears of taxes.
The States Reorganisation Act, 1956
In forceAll India (Central Act)
78. 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 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.