Section 45 in THE UTTAR PRADESH REORGANISATION ACT, 2000
45. Arrears of taxes.-
The right to recover arrears of the tax or duty on property, including arrears of land revenue, shall belong to the successor State in which the property is situated, and the right to recover arrears of any other tax or duty shall belong to the successor State in whose territories the place of assessment of that tax or duty is included on the appointed day.
