Section 24 in The Bihar And West Bengal (Transfer Of Territories) Act, 1956
24. Arrears of taxes.
The right of Bihar to recover arrears of any tax or duty on property situate in the transferred territories, including land revenue, shall belong to West Bengal and the right of Bihar 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 also belong to West Bengal.
