Section 50(3) in The North-Eastern Areas (Reorganisation) Act, 1971
(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 Central Sales Tax Act, 1956which having fallen due in the Union territory of Manipur or of Tripura immediately before the appointed day shall, on and from that day, pass to the State of Manipur or of Tripura, as the case may be.
