Section 45
Arrears of taxes.
The Uttar Pradesh Reorganisation Act, 2000
About this Act
An Act to provide for the reorganisation of the existing State of Uttar Pradesh and for matters connected therewith.
The right to recover arrears of the tax or duty on property, including arrears
of land revenue, shall belong to the successor State in which 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 on the appointed day.