Home › The States Reorganisation Act, 1956 › Part VII – Apportionment of assets and liabilities of certain part a and part b states
Section 78: 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 belong to the successor State in whose territories the place of assessment of that tax or duty is included.
Source: official text of The States Reorganisation Act, 1956 as published on India Code (PDF). All sections of the States Reorganisation Act, 1956.