The Haryana and Uttar Pradesh (Alteration of Boundaries) Act

Land and goods

Arrears of taxes

Right to recover loans and advances

Refund of taxes collected in excess

Deposits

Contracts

Liability in respect of actionable wrong

Liability as guarantor of co-operative societies

Items in suspense

Apportionment of assets or liabilities by agreement

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

Expenditure to be charged on the Consolidated Fund


APPORTIONMENT OF ASSETS AND LIABILITIES


The liability of the State of Haryana or Uttar Pradesh to
refund any tax or duty on property situate in the transferred territories including land revenue, collected in
excess shall be the liability of the State to which the territories are transferred, and the liability of the
State of Haryana or Uttar Pradesh to refund any other tax or duty collected in excess in any case where
the place of assessment of the tax or duty is in the transferred territories shall also be the liability of the
State to which the territories are transferred.

LAWGIST

# 17 Refund of taxes collected in excess