Section 34(3) in The State Of Arunachal Pradesh Act, 1986
(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,Which have fallen due in the existing union territory of Arunachal Pradesh shall pass to the State of Arunachal Pradesh.
