The liability of Andhra Pradesh or Madras 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 Andhra Pradesh or Madras to refund any other tax or duty collected in excess in any case where the place of assessment of that tax or duty is in the transferred territories shall also be the liability of the State to which those territories are transferred.
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Next · Section 29Deposits. →All sections / सभी धाराएँThe Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 →
More sections of this act
Section 1 · Short title and commencement.Section 2 · Definitions.Section 3 · Transfer of territories.Section 4 · Changes of territorial divisions in Andhra Pradesh.Section 5 · Changes of territorial divisions in Madras.Section 6 · Amendment of First Schedule to the Constitution.Section 7 · Saving powers of State Government.Section 8 · Amendment of Fourth Schedule to the Constitution.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.