Section 37(3) in The State Of Himachal Pradesh Act, 1970
(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, 1956, (74 of 1956).which have fallen due in the existing Union territory of Himachal Pradesh shall pass to the State of Himachal Pradesh.
