Section 23:
Apportionment of assets or liabilities by agreement.
Where the States of Haryana and Uttar
Pradesh agree that the benefit or burden of any particular asset or liability should be apportioned between
them in a manner other than that provided for in the foregoing provisions of this Part, then,
notwithstanding anything contained therein, the benefit or burden of that asset or liability shall be
apportioned in the manner agreed upon.