Judgment 1. Heard learned counsel for the petitioner, learned counsel for the State of Bihar as also learned counsel for the State of Jharkhand. 2. The question involved in the present writ application is simple one. The petitioner is a company. It has been registered under Bihar Sales Tax Act as well as Central Sales Tax Act. The company went in Red and thereafter it was declared as sick industrial unit by the Board of Industrial and Financial Reconstruction (BIFR). The Board passed an order on 15.11.1996 directing the State of Bihar to grant exemption to the petitioner from payment of Sales Tax on the purchase of Raw Material Steel for a period of six years commencing from 9.5.1994. A copy of the said order has been annexed as Annexure-1 to the writ application. Thereafter, the petitioner filed representation before the Sales Tax authorities but no refund has been allowed. Hence the present writ application. 3. The State of Bihar has been bifurcated into two States, i.e. the State of Bihar and the State of Jharkhand by Bihar Reorganisation Act, 2000 which came into force on 15th November, 2000. Section 50 of the said Act contains the provision with regard to refund of taxes collected in excess. The said Section runs as follows: "50. Refund of taxes collected in excess.The liability of the existing State of Bihar 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 Bihar 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." 4. According to the said Section, the liability of existing State of Bihar to refund any tax or duty on property including land revenue collected in excess has to be discharged by the successor State in whose territory the property is situated and the liability with regard to other tax or duty is to be discharged by the successor State in whose territory the place of assessment is included. 5. Admittedly, the premises of the petitioner company is situated in the State of Jharkhand and he is also being assessed there (Jamshedpur). 5. Admittedly, the premises of the petitioner company is situated in the State of Jharkhand and he is also being assessed there (Jamshedpur). In that view of the matter, the liability is of the State of Jharkhand to refund the amount of sales tax. The petitioner should approach the authorities of that State with regard to the refund of the taxes. 6. With the aforesaid observation, this writ application stands disposed of.