The Bihar and West Bengal (Transfer of Territories) Act

Short title

Definitions

Transfer of territories from Bihar to West Bengal

Amendment of First Schedule to the Constitution

Amendment of Fourth Schedule to the Constitution

Bye-elections to fill vacancies in the Council of States

Term of office of members of the Council of States

Provision as to existing House of the People

Allocation of certain sitting members of the Bihar Legislative Assembly

Duration of Legislative Assemblies of Bihar and West Bengal

Bihar Legislative Council

West Bengal Legislative Council

Allocation of seats in the House of the People and assignment of seats to State Legislative Assemblies

Modification of the Scheduled Castes and Scheduled Tribes Orders

Determination of population of Scheduled Castes and Scheduled Tribes

Delimitation of constituencies

Extension of jurisdiction of, and transfer of proceedings to, Calcutta High Court

Right to appear in any proceedings transferred to Calcutta High Court

Interpretation

Appropriation of moneys for expenditure in transferred Appropriation Acts

Distribution of revenues

Land and goods

Treasury and bank balances

Arrears of taxes

Right to recover loans and advances

Credits in certain funds

Assets and liabilities of State undertakings

Public debt

Refund of taxes collected in excess

Deposits

Provident Funds

Pensions

Contracts

Liability in respect of actionable wrong

Liability as guarantor of co-operative societies

Items in suspense

Power of the Central Government to order allocation or adjustment in certain cases

Certain expenditure to be charged on the Consolidated Fund

State Financial Corporations

Temporary provisions as to the continuance of certain existing road transport permits

Provisions relating to services

Provisions as to the continuance of officers in the same posts

Territorial extent of laws

Power to adapt laws

Power to construe laws

Power to name authorities, etc. for exercising statutory functions

Legal proceedings

Transfer of pending proceedings

Right of pleaders to practise in certain Courts

Effect of provisions inconsistent with other laws

Power to remove difficulties

Power to make rules

All sections

The liability of Bihar to refund any tax or duty on property
situate in the transferred territories, including land revenue, collected in excess shall be the liability of
West Bengal and the liability of Bihar to refund any other tax or duty collected in excess in any case
where the place of assessment of that tax or duty is in the transferred territories shall also be the liability
of West Bengal.

LAWGIST

# 29 Refund of taxes collected in excess