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The States Reorganisation Act

# 96    Arrears of taxes

The right to recover arrears of any tax (including land revenue) due in an existing State, being a tax enumerated in the State List, shall pass to the successor State.

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APPORTIONMENT OF CERTAIN ASSETS AND LIABILITIES OF THE UNION
  • 94
     Definitions
  • 95
     Passing of certain assets and liabilities of the Union to successor States
  • 97
     Loans and advances
  • 98
     Debts due to Central Government
  • 99
     Provident fund
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