The Madhya Pradesh Reorganisation Act

Application of Part

Land and goods

Treasury and bank balances

Arrears of taxes

Right to recover loans and advances

Investments and credits in certain funds

Assets and liabilities of State undertaking

Public Debt

Floating loans

Refund of taxes collected in excess

Deposits, etc

Provident fund

Pensions

Contracts

Liability in respect of actionable wrong

Liability as guarantor

Items in suspense

Residuary provision

Apportionment of assets or liabilities by agreement

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

Certain expenditure to be charged on Consolidated Fund


APPORTIONMENT OF ASSETS AND LIABILITIES


The liability of the existing State of Madhya 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
Madhya 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.

LAWGIST

# 46 Refund of taxes collected in excess