Section 61 in The Andhra Pradesh Reorganisation Act, 2014

Title: Liability in respect of actionable wrong.

Description: Where, immediately before the appointed day, the existing State of Andhra Pradesh is subject to any liability in respect of any actionable wrong other than breach of contract, that liability shall,–– (a) if the cause of action arose wholly within the territories which, as from that day, are the territories of either of the successor States of Andhra Pradesh or Telangana, be the liability of that State; and (b) in any other case, be apportioned between the successor States on the basis of population ratio or in any other manner as may be agreed to by the successor States.

Title: Liability as guarantor.

Description: Where, immediately before the appointed day, the existing State of Andhra Pradesh is liable as guarantor in respect of any liability of a registered co-operative society or other person, that liability shall,— (a) if the area of operations of such society or persons is confined to the territories which, as from that day, are the territories of either of the States of Andhra Pradesh or Telangana, be a liability of that State; and (b) in any other case, be apportioned between the successor States on the basis of population ratio or in any other manner as may be agreed to by the successor States.

Title: Items in suspense.

Description: If any item in suspense is ultimately found to affect an asset or liability of the nature referred to in any of the foregoing provisions of this Part, it shall be dealt with in accordance with that provision.

Title: Residuary provision.

Description: The benefit or burden of any asset or liability of the existing State of Andhra Pradesh not dealt with in the foregoing provisions of this Part shall pass to the State of Andhra Pradesh in the first instance, subject to such financial adjustment as may be agreed upon between the States of Andhra Pradesh and Telangana or, in default of such agreement, as the Central Government may, by order, direct.

Title: Apportionment of assets or liabilities by agreement.

Description: Where the successor States of Andhra Pradesh and Telangana agree that the benefit or burden of any particular asset or liability should be apportioned between them in a manner other than that provided for in the foregoing provisions of this Part, notwithstanding anything contained therein, the benefit or burden of that asset or liability shall be apportioned in the manner agreed upon.

PART 6 APPORTIONMENT OF ASSETS AND LIABILITIES