The Bihar Reorganisation Act, 2000
Section 44. Arrears of taxes.
The right to recover arrears of any tax or duty on property, including arrears of land revenue, shall belong to the successor State in which the property is situated, and the right to recover arrears of any other tax or duty shall be long to the successor State in whose territories the place of assessment of that tax or duty is included on the appointed day.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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