Section 27 in The Bihar And West Bengal (Transfer Of Territories) Act, 1956
27. Assets and liabilities of State undertakings.
(1)The assets and liabilities relating to any commercial or industrial undertaking of Bihar located in the transferred territories shall pass to West Bengal.(2)Where a depreciation reserve fund is maintained by Bihar for any such commercial or industrial undertaking, the securities held in respect of investments made from that fund shall also pass to West Bengal.
