Section 28
Refund of taxes collected in excess.
The Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959
About this Act
An Act to provide for the alteration of boundaries of the States of Andhra Pradesh and Madras and for matters connected therewith.
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.