The Dadra and Nagar Haveli and Daman and Diu (Merger of Union territories) Act, 2019Central Act · Act 44 of 2019
The liability of the Union territory to refund--
(a) any tax or duty on property, including land revenue collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu;
(b) any other tax or duty collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu.
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