The liability of Bihar 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 Bihar 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.
Section 16: Refund of taxes collected in excess.
The Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968Central Act · Act 24 of 1968
Where this provision sits
| Act | The Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968 |
|---|---|
| Section | 16 |
| Marginal note | Refund of taxes collected in excess. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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