Section 17
Refund of taxes collected in excess.
The Haryana and Uttar Pradesh (Alteration of Boundaries) Act, 1979
About this Act
An Act to provide for the alteration of boundaries of the States of Haryana and Uttar Pradesh and for matters connected therewith.
The liability of the State of Haryana or Uttar Pradesh 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 the
State of Haryana or Uttar Pradesh to refund any other tax or duty collected in excess in any case where
the place of assessment of the tax or duty is in the transferred territories shall also be the liability of the
State to which the territories are transferred.