Section 10 in Gujarat Education Cess (Amendment) Act, 1972
10. Removal of doubt.- For the removal of doubt, it is hereby declared that nothing in this Act shall affect the recovery of the arrears of tax levied under section 12 of the principal Act on any land or building owned by a specified widow of a specified disabled person due for any period prior to the date of the coming into force of this Act (hereinafter referred to as "the said date") and any amount which any person is entitled to recover under the provisions of section 19 or 20 of the principal Act, which may be outstanding for any such period, on the date immediately preceding the said date shall be recoverable after the said date, as if this Act had not come into force.
