Section 16
Refund of taxes collected in excess.
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 liability of Bihar 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 Bihar 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.