State Act
18
Section 18. Recovery of tax from occupier of portion of land or building.
The Gujarat Education Cess Act, 1962
Act no. 35 of 19621962In forceGujarat (State Act)
18. On the failure to recover any sum due on account of tax from the person primarily liable therefore, there may be recovered from the occupier of any part of the land or building in respect of which the tax is due, such portion thereof as bears to the total amount of the tax due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of the annual letting value thereof.