Section 26 of The Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 in hindi
The right of Andhra Pradesh or Madras to recover arrears of any tax or duty on property situate in the transferred territories, including land revenue, or to recover arrears of any other tax or duty in any case where the place of assessment of that tax or duty is in the transferred territories shall belong to the State to which the territories are transferred.
Summary
- The right to collect unpaid arrears of taxes or duties on property goes to the state receiving the transferred territory.
- Unpaid property taxes include land revenue on land located in the transferred territories.
- For other types of taxes or duties, the right to collect arrears belongs to the receiving state if the place of assessment is within the transferred territories.
- This provision ensures that the state taking over the territory has the authority to collect past-due tax payments.
Practical examples
FAQ
1. Who has the right to collect unpaid land revenue on property in the transferred areas?
The state to which the territories are transferred has the sole right to recover all unpaid land revenue and other property taxes.
2. What happens if a tax is not a property tax, but the place of assessment is inside the transferred territory?
If the place of assessment for any other tax or duty is in the transferred territory, the right to collect those arrears belongs to the state receiving that territory.
3. Can the original state still sue to recover tax arrears in the transferred territories after the appointed day?
No, the right to recover these arrears is fully transferred to the state that receives the territories.
Test yourself
Q1.Under Section 26 of The Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959, who has the right to recover arrears of land revenue on property located in the transferred territories?
Q2.Under Section 26 of The Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959, what determines which state can recover arrears for taxes other than property taxes?
Q3.Under Section 26 of The Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959, what type of tax is specifically highlighted as being on property situate in the transferred territories?
Q4.Under Section 26 of The Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959, what happens to the right to recover arrears if a property tax assessment took place outside the transferred territory but the property itself is within the transferred territory?