Section 14
Arrears of taxes.
The Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968
About this Act
An Act to provide for the alteration of boundaries of the States of Bihar and Uttar Pradesh and for matters connected therewith.
The right of Bihar or Uttar Pradesh to recover arrears of any tax or duty on
property situate in the transferred territories, including land revenue, or to recover arrears of any other tax
or duty in any case where the place of assessment of that tax or duty is in the transferred territories shall
belong to the State to which the territories are transferred.