Section 83
Refund of taxes collected in excess.
The States Reorganisation Act, 1956
About this Act
An Act to provide for the reorganisation of the States of India and for matters connected therewith.
The liability of an existing State to refund any tax or duty
on property, including land revenue, collected in excess shall be the liability of the successor State in
which the property is situated, and the liability of an existing State to refund any other tax or duty
collected in excess shall be the liability of the successor State in whose territories the place of assessment
of that tax or duty is included.