BR Act 44Chapter VI · Apportionment of Assets and Liabilities
Section 44 · Arrears of taxes
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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.
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