State Act
22
Section 22. Amount recoverable under section 19 or 20 to exclude in computing annual letting value.
The Gujarat Education Cess Act, 1962
Act no. 35 of 19621962In forceGujarat (State Act)
22. Any amount which is liable to be recovered under section 19 or 20 shall not be deemed to be a part of the rent of the land, building, tenement or part of the building for the purpose of computing the annual letting value thereof for the purpose of the levy of any property tax or a tax under this Act.