THE PUNJAB REORGANISATION ACT, 1966 · APPORTIONMENT OF ASSETS AND LIABILITIES
Section 50 — 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 whose territories 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.