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 be long to the successor State in whose territories the place of assessment of that tax or duty is included on the appointed day.
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Section 1 · Short title.Section 2 · Definitions.Section 3 · Formation of Jharkhand State.Section 4 · State of Bihar and territorial divisions thereof.Section 5 · Amendment of the First Schedule to the Constitution.Section 6 · Saving powers of State Governments.Section 7 · Amendment of the Fourth Schedule to the Constitution.Section 8 · Allocation of sitting members.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.