law: 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.