law: 47. Land and goods.-
  (1) Subject to the other provisions of this Part, all land and all stores, articles and other goods belonging to the State of Bombay shall,-
  (a) if within the transferred territory, pass to the State of Gujarat; or
  (b) in any other case, remain the property of the State of Maharashtra:
  Provided that where the Central Government is of opinion that any goods or class of goods should be distributed 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 remain the property of the State of Maharashtra or, as the case may be, pass to the State of Gujarat, accordingly.
  (2) Any such stores of the State of Bombay as are referred to in the Tenth Schedule shall be divided between the States of Maharashtra and Gujarat in the manner specified therein.
  (3) 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.