Section 55: Refund of taxes collected in excess.

Q: What does Section 55 of The Punjab Reorganisation Act, 1966 (TPRA) deal with?

Section 55 TPRA pertains to "Refund of taxes collected in excess.". It is part of the The Punjab Reorganisation Act, 1966, a legislation enacted by the Parliament of India. Section 55 of The Punjab Reorganisation Act, 1966 (TPRA) governs refund of taxes collected in excess. As verified on 22 May 2026.

Q: Is Section 55 TPRA still in force?

Yes, Section 55 of the The Punjab Reorganisation Act, 1966 is currently in force across the Republic of India.

Q: What is धारा 55 TPRA?

धारा 55 TPRA is the Devanagari Hindi reference for Section 55 of the The Punjab Reorganisation Act, 1966. Section 55 of The Punjab Reorganisation Act, 1966 (TPRA) governs refund of taxes collected in excess. As verified on 22 May 2026.

Q: What is Dhara 55 TPRA?

Dhara 55 TPRA is the Roman Hindi reference for Section 55 of the The Punjab Reorganisation Act, 1966. "Dhara" means "Section" in Hindi. Section 55 of The Punjab Reorganisation Act, 1966 (TPRA) governs refund of taxes collected in excess. As verified on 22 May 2026.

Q: How to cite Section 55 of The Punjab Reorganisation Act, 1966?

Cite as: "Section 55, The Punjab Reorganisation Act, 1966 (TPRA)" in legal briefs. For academic writing, use the BlueBook format: The Punjab Reorganisation Act, 1966, 1966, § 55 (India).

Law on Tips Editorial Board

The liability of the existing State of Punjab 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 Punjab 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.