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Section 78 – The States Reorganisation Act,1956

The States Reorganisation Act,1956

Section 78. Arrears of taxes

The right to recover arrears of any tax or duty on property, including arrears of land revenue, shall belong to the successor State in which the property is situated, and the right to recover arrears of any other tax or duty shall belong to the successor Sate in whose territories the place of assessment of that tax or duty is included.

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The States Reorganisation Act,1956

Indian Laws – Bare Acts

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