Section 23(2) in The Gujarat Education Cess Act, 1962
(2)[ Where any building assessed to tax is situated in a city and if such building or any portion thereof is demolished or removed otherwise than by order of the Municipal Commissioner and notice in respect of such demolition or removal has been given to the Commissioner under the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949), the municipal corporation of the city shall remit or refund such portion of the tax in such manner and subject to such conditions as may be prescribed.] [Sub-section (2) substituted by Gujarat 10 of 2006, dated 315t March 2006 (w.r.e.f. 01-04-2001).]
