law: The Andhra Pradesh reorganization Act, 2014
  48.  Land and goods.
  1.    Subject
  
  to the other provisions of this Part, all land and all stores, articles and
  
  other goods belonging to the existing State of Andhra Pradesh shall,-
  a. 
  
    if within the transferred territory, pass to the State of
  
  Telangana; or 
  b. 
  
    in any other case, remain the property of the State of Andhra
  
  Pradesh:
  Provided that in case of properties situated outside the
  
  existing State of Andhra Pradesh, such properties shall be apportioned between
  
  the successor States on the basis of population ratio:
  Provided further that where the Central Government is of opinion
  
  that any goods or class of goods should be distributed among the States of
  
  Andhra Pradesh and Telangana, otherwise than according to the situation of the
  
  goods, the Central Government may issue such directions as it thinks fit for a
  
  just and equitable distribution of the goods and the goods shall pass to the
  
  successor States accordingly:
  Provided also that in case of any dispute relating to the
  
  distribution of any goods or class of goods under this sub-section, the Central
  
  Government shall endeavour to settle such dispute through mutual agreement
  
  arrived at between the Governments of the successor States for that purpose,
  
  failing which the Central Government may, on request by any of the Governments
  
  of the successor States, after consulting the Governments of the successor
  
  States, issue such direction as it may deem fit for the distribution of such
  
  goods or class of goods, as the case may be, under this sub-section.
  1. 
  
    
  2.    Stores
  
  held for specific purposes, such as use or utilisation in particular
  
  institutions, workshops or undertakings or on particular works under
  
  construction, shall pass to the successor States in whose territories such
  
  institutions, workshops, undertakings or works are located.
  3.    Stores
  
  relating to the Secretariat and offices of Heads of Departments having
  
  jurisdiction over the whole of the existing State of Andhra Pradesh shall be
  
  divided between the successor States on the basis of population ratio.  
  4.    In 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.