Section 50
Arrears of taxes.
The Punjab Reorganisation Act, 1966
About this Act
An Act to provide for the Reorganisation of the existing State of Punjab and for matters connected therewith.
The right to recover arrears of any tax or duty on property, including arrears
of land revenue, shall belong to the successor State in whose territories the property is situated, and the
right to recover arrears of any other tax or duty shall belong to the successor State in whose territories the
place of assessment of that tax or duty is included.