Bihar Reorganisation Act, 2000 · Chapter VI: Apportionment of Assets and Liabilities
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: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 44
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