Section 29 in The Bihar And West Bengal (Transfer Of Territories) Act, 1956
29. Refund of taxes collected in excess.
The liability of Bihar to refund any tax or duty on property situate in the transferred territories, including land revenue, collected in excess shall be the liability of West Bengal and the liability of Bihar to refund any other tax or duty collected in excess in any case where the place of assessment of that tax or duty is in the transferred territories shall also be the liability of West Bengal.
