The States Reorganisation Act

Application of Part

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 society

Items in suspense

Residuary provision

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

Certain expenditure to be charged on the Consolidated Fund


APPORTIONMENT OF ASSETS AND LIABILITIES OF CERTAIN PART A AND PART B STATES


The liability of an existing State to refund any tax or duty
on property, including land revenue, collected in excess shall be the liability of the successor State in
which the property is situated, and the liability of an existing State 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

# 83 Refund of taxes collected in excess