Section 46. Refund of taxes collected in excess

46. Refund of taxes collected in excess .—The liability of the existing State of Madhya Pradesh to refund any tax or duty on property, including land revenue, collected in excess shall be the liability of the successor State in whose territories the property is situated, and the liability of the existing State of Madhya Pradesh to refund any other tax or duty collected in excess shall be the liability of the successor State in whose territories the place of assessment of that tax or duty is included. (ii) after Part XIV, the following shall be added, namely:— "PART XX 46. Sonr."; (ii) after Part XIV, the following shall be added, namely:— "PART XX.—CHHATTISGARH 1. Agariya 2. Andh 3. Baiga 4. Bhaina 5. Bharia Bhumia, Bhuinhar Bhumia, Bhumiya, Bharia, Paliha, Pando 6. Bhattra 7. Bhil, Bhilala, Barela, Patelia 8. Bhil Mina 9. Bhunjia 10. Biar, Biyar 11. Binjhwar 12. Birhul, Birhor 13. Damor, Damaria 14. Dhanwar 15. Gadaba, Gadba