(3)The right to recover arrears of-(a)any tax or duty being a tax or duty enumerated in the State List in the Seventh Schedule to the Constitution; or(b)any duty referred to in article 268; or(c)any-tax under the Capital Sales Tax Act, 1956 (74 of 1956),which have fallen due in the existing Union territory of Mizoram shall pass to the State of Mizoram.
