9. Land and goods.—Subject to the other provisions of this Part, all land and all stores, articles and
other goods held immediately before the appointed day, by the existing Union territories, shall, on and
from that day, vest in the Union territory of Dadra and Nagar Haveli and Daman and Diu.
Explanation.—For the purposes of this section, the expression “land” includes immovable property of
every kind and any rights in or over such property and the expression “goods” does not include coins,
bank notes and currency notes.
10. Cash balances.—The total of the cash balances in all treasuries, the Reserve Bank of India, the
State Bank of India and any nationalised bank, of the existing Union territories immediately before the
appointed day shall be merged in the Union territory of Dadra and Nagar Haveli and Daman and Diu.
11. Arrears of tax.—(1) The right to recover arrears of any tax or duty (including arrears of land
revenue) on any property situated in the existing Union territories shall vest in the Union territory of
Dadra and Nagar Haveli and Daman and Diu.
(2) The right to recover arrears of any tax or duty, other than a tax or duty specified in sub-section (1),
shall belong to the Union territory of Dadra and Nagar Haveli and Daman and Diu.
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12. Right to recover loans and advances.—The right to recover any loans or advances made by the
existing Union territories before the appointed day to any local body, society, agriculturist or other person
shall belong to the Union territory of Dadra and Nagar Haveli and Daman and Diu.
13. Assets and liabilities of Union territory undertakings.—The assets and liabilities relating to
any commercial undertaking of the existing Union territories shall vest in the Union territory of Dadra
and Nagar Haveli and Daman and Diu.
14. Refund of taxes collected in excess.—The liability of the Union territory to refund—
(a) any tax or duty on property, including land revenue collected in excess shall go to the Union
territory of Dadra and Nagar Haveli and Daman and Diu;
(b) any other tax or duty collected in excess shall go to the Union territory of Dadra and Nagar
Haveli and Daman and Diu.