Section 40. Arrears of taxes

40. Arrears of taxes .—The right to recover arrears of any 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. 40. Pardhi, Bahelia, Bahellia, Chita Pardhi, Langoli Pardhi, Phans Pardhi, Shikari, Takankar, Takia [in (i) Chhindwara, Mandla, Dindori and Seoni Districts, (ii) Baihar tahsil of Balaghat District, (iii) Betul, Bhainsdehi and Shahpur tahsils of Betul District, (iv) Patan tahsil and Sihora and Majholi blocks of Jabalpur District, (v) Katni (Murwara) and Vijaya Raghogarh tahsils and Bahoribandh and Dhemerkheda blocks of Katni District, (vi) Hoshangabad, Babai, Sohagpur, Pipariy and Bankhedi tahsils and Kesla block of Hoshangabad District, (vii) Narsinghpur District, and (viii) Harsud tahsil of Khandwa District] 41. Parja 42. Sahariya, Saharia, Seharia, Sehria, Sosia, Sor 43. Saonta, Saunta 44. Saur 45. Sawar, Sawara,