49. Arrears of taxes.-
The right to recover arrears of any tax or duty on property, including arrears of land revenue, shall belong to the State in which the property is situated, and the right to recover arrears of any other tax or duty shall belong to the State in whose territories the place of assessment of that tax or duty is included on the appointed day:
Provided that any sum recovered after the appointed day in respect of any arrears of tax accruing during the period between the 1st day of January, 1960, and the 30th day of April, 1960 (both days inclusive) under the Central Sales Tax Act, 1956 (74 of 1956), or the Bombay Sales Tax Act, 1959 (Bom. Act LI of 1959), shall, after deducting the cost of collection thereof, be divided between the States of Maharashtra and Gujarat according to the population ratio.