Section 56. Refund of taxes collected in excess

56. Refund of taxes collected in excess .—(1) The liability of the existing State of Andhra Pradesh to refund any tax or duty on property, including land revenue, collected inexcess shall be the liability of the successor State in whose territories the property is situated, and the liability of the existing State of Andhra Pradesh to refund any other tax or duty collected inexcess shall be apportioned between the Successor States of Andhra Pradesh and Telangana onthe basis of population ratio and the State discharging the liability shall be entitled to receive from the other Stateits share of the liability, if any. (2) The liability of the existing State of Andhra Pradesh to refund any other tax or duty collected in excess on the appointed day shall be the liability of the successor State in whose territories the place of assessment of such tax or duty is included, and the liability of the existing State of Andhra Pradesh to refund any other tax or duty collected in excess shall be apportioned between the Successor States of Andhra Pradesh and Telangana on the basis of population ratio and the State discharging the liability shall be entitled to receive from the other State its share of the liability, if any. 56. Deposits of Andhra Pradesh Building and Other Construction Workers WelfareBoard. 57. Natural Calamities Unspent Margin Money Fund 58. Development Funds for Agricultural Purposes 59. Zamindari Abolition Fund 56. Krishnapatnam International Leather Complex Pvt. Ltd. (KPILC) 5th Floor, Parishrama Bhavan, Basheerbagh, Hyderabad-4.