Section 29
Refund of taxes collected in excess.
The Bihar and West Bengal (Transfer of Territories) Act, 1956
About this Act
An Act to provide for the transfer of certain territories from Bihar to West Bengal and for matters connected therewith.
The liability of Bihar to refund any tax or duty on property
situate in the transferred territories, including land revenue, collected in excess shall be the liability of
West Bengal and the liability of Bihar 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 West Bengal.