The Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968
Section 14. Arrears of taxes.
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.
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