Section 11
Arrears of tax.
The Dadra and Nagar Haveli and Daman and Diu (Merger of Union territories) Act, 2019
About this Act
An Act to provide for merger of Union territories of Dadra and Nagar Haveli and Daman and Diu and for matters connected therewith.
(1) The right to recover arrears of any tax or duty (including arrears of land
revenue) on any property situated in the existing Union territories shall vest in the Union territory of
Dadra and Nagar Haveli and Daman and Diu.
(2) The right to recover arrears of any tax or duty, other than a tax or duty specified in sub-section (1), shall belong to the Union territory of Dadra and Nagar Haveli and Daman and Diu.
(2) The right to recover arrears of any tax or duty, other than a tax or duty specified in sub-section (1), shall belong to the Union territory of Dadra and Nagar Haveli and Daman and Diu.