Act Number: 44

Act Name: The Dadra and Nagar Haveli and Daman and Diu (Merger of Union territories) Act, 2019

Year: 2019

Enactment Date: 2019-12-09

Long Title: An Act to provide for merger of Union territories of Dadra and Nagar Haveli and Daman and Diu and for matters connected therewith.

Ministry: Ministry of Home Affairs

Department: Department of Home

Section 14: Refund of taxes collected in excess.
    The liability of the Union territory to refund--
         (a) any tax or duty on property, including land revenue collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu;
         (b) any other tax or duty collected in excess shall go to the Union territory of Dadra and Nagar Haveli and Daman and Diu.
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