Section 50 of The Punjab Reorganisation Act, 1966 in hindi — Arrears of taxes

Bare section text

Official Legislative Text

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.

Educational Study Layer

Summary

This section establishes which new state government gets to collect unpaid past taxes.
The right to recover back taxes on physical property, which includes old land revenue debts, goes to the state where the property is physically located.
The right to recover arrears for all other types of taxes belongs to the state that now contains the place where the original tax assessment was made.

Practical examples

1A farmer in the newly formed Jind district owes five years of back taxes on his agricultural land. The new State of Haryana gets to collect and keep this money because the farmland is situated in its territory.

2A wealthy merchant had his business income assessed at a tax office in Amritsar before the reorganisation but he fled before paying the final bill. The new State of Punjab retains the right to collect these arrears because the assessment office in Amritsar is within its borders.

FAQ

1. Who collects overdue land revenue under Section 50 of the Punjab Reorganisation Act 1966?

Under Section 50 of the Act, arrears of land revenue are recovered by the successor state where the property is situated.

2. According to Section 50 of the 1966 Act, who recovers arrears for a tax not tied to property?

Section 50 of the Punjab Reorganisation Act assigns the recovery of non-property tax arrears to the successor state where the place of assessment is located.

3. Does the Central Government take a share of tax arrears under Section 50 of the Act?

No, Section 50 of the 1966 reorganisation law distributes the right to recover tax arrears purely among the successor states based on geography.

Practice Quiz

Q1.Under Section 50 of The Punjab Reorganisation Act 1966, how is the right to recover property tax arrears assigned?

Q2.For a tax that is not based on property, what determines which state collects the arrears under Section 50 of the 1966 reorganisation law?

Q3.Which specific type of old debt is explicitly mentioned as a property tax in Section 50 of the Punjab Reorganisation Act 1966?

Q4.Connecting Section 49 and Section 50 of the 1966 Act, how do past uncollected taxes differ from cash already sitting in the bank?

49PreviousSection 49 Treasury and bank balances.51NextSection 51 Right to recover loans and advances.

←Section 49 Section 51→